When is income tax "assessed"

[JoeBankrupt33]

I'm asking because I have a peculiar situation:

I filed state income tax for 2004 on Oct 15, 2005. When I filed, the form said at the bottom that I owed $160. The state didn't bill me for the amount and when I accessed my account online, it said I didn't owe them any money. So, I didn't pay.

In November 2008, they realized that I owed them money and sent me a bill.

Now, there are two possible choices for the "assessed" date:

1) It was assessed on Oct 15, 2005 when I filed my taxes accurately which showed I owed them $160.

2) The state claims that it was assessed when they realized that I owed them money (Nov 26, 2008).

It's not a huge deal for me, but I would prefer to discharge the $160 if I can.

[LuciluS]

Joe:

In reading other posts (which I can't seem to find) all concurred it was the date of filing, but I would think this would be State Specific.

Think I read you have filed? Did you include them in your filing?

Just bumping this post up too LOL!

Luci

[JoeBankrupt33]

I did file, and became an asset case. The state was included as a creditor, and they have already submitted their claim. All non-exempt assets will to to pay for state taxes, but I will have about $260 in taxes left over to pay, unless I can discharge this $160.

I'd just prefer to save $160 if I can.

[JoeBankrupt33]

Got it cleared up.

I called the state at the number listed on the proof of claim. I spoke to a person immediately (that was a shock). Anyhow, they pulled up my original return, and because I correctly listed the amount that I owed them, they changed the assessment date back to the day I filed my taxes. They also said they would correct the proof of claim by the end of the day, so I will be able to discharge the old taxes.

[StartingOver08]

Fantastic! Congratulations on your win!

[LuciluS]

WTG, Joe!

I kinna figured it was date filed, but I'm really not 'Up' on State Income Tax Regulations.

Again Congrats.

Luci