Tax Court: Arthur G. Nevins, JR. and Amanda Nevins v. Dir., Div.of Taxation,Docket No. 013075-2015; opinion by Bianco, J.T.C., decided January 8, 2019. For plaintiffs – Arthur G. Nevins, Jr.(pro se); for defendant – Abiola G. Miles (Gurbir S. Grewal,Attorney General of New Jersey, attorneys). Plaintiffs, Arthur G. Nevins, JR. and Amanda Nevins, moved to annul defendant’s final determination with regard to their 2008 New Jersey gross income tax. They argued that the defendant failed to timely assess the tax within the three-year limitations period under N.J.S.A. 54A:9-4(a). Defendant, the Director of the Division of Taxation (“Director”), moved to dismiss the complaint with prejudice claiming that exceptions to the statute of limitations under N.J.S.A. 54A:9-4(c) apply. The court determined that the general three-year statute of limitations period is not implicated as the amount of tax voluntarily reported as due by plaintiffs on their self-processed return is assessed on the date of filing of the return. The court also determined that a notice of deficiency is not required to be issued for self-assessed taxes. Lastly, the court ruled that the Director had the authority to assess the plaintiffs’ 2008 gross income tax at any time under N.J.S.A. 54A:9- 4(c)(1)(C), because plaintiffs did not appropriately report the changes made by the Internal Revenue Service to the Division of Taxation according to N.J.S.A. 54A:8-7. Therefore, the court granted the Director’s motion for summary judgment to dismiss the complaint with prejudice and affirmed the Director’s final determination.