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APPEARING PRO SE: JOE GUNDERSEN Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ALLEN MORFORD DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
JOE GUNDERSEN, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) )

Cause No. 49T10-0503-TA-16

ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA DEPARTMENT OF STATE REVENUE

FOR PUBLICATION August 4, 2005 FISHER, J. Joe Gundersen (Gundersen) appeals the final determination of the Indiana Department of State Revenue (Department) denying his claims for refund of Indiana income taxes paid for the 2000 and 2001 tax years. The issue for this Court to decide is whether the statute of limitations that applies to refund claims also applies to a taxpayer's request to have excess tax payments applied toward future tax liabilities.

FACTS AND PROCEDURAL HISTORY Gundersen, an Indiana resident, filed individual state income tax returns for the 2000 and 2001 tax years on October 1, 2004. Gundersen subsequently filed claims for refund in the amount of $151.23 for the 2000 tax year and $113.97 for the 2001 tax year. The Department denied both claims, citing Indiana Code

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