Civil actions shall be commenced by legal process consisting of a writ of summons or attachment, describing the parties, the court to which it is returnable, the return day, the date and place for the filing of an appearance and information required by the Office of the Chief Court Administrator. By mail: Mailed payments must be U.S. postmarked by the due date to avoid the statutory 10% penalty for late payment. Duties and obligations of eligible person. Reduced assessments and refunds. Production of documents and evidence on oath. Duty of person submitting accounts in support of return or preparing accounts for other persons. For the 2020 tax year, a tax return is due to be filed no later than 31 October 2021. Additional assessments. Amended assessments of loss. Sec. Enrollment, training and certification to persons to act as Tax Return Preparers. Tax Return Preparer Scheme, 2006. (4) If an incapacitated person is a resident of this state and is found in a county other than the county of residence, the venue for declaration of incapacity and for the appointment of a guardian may be the county where the incapacitated person is found. 3. Estimated assessments. Commencement of civil actions. 47. Our office hours are 7:30am-4:00pm, Monday through Friday. In person: Payments can be made in person at the Summit County Fiscal Office, Treasurers Division, 3rd floor of the Ohio Building, 175 S. Main St., Akron 44308. 52-89). 44. Contents and signature of process. 46. Individuals who have no income or gains other than employment income subject to withholding Pay-As-You-Earn (PAYE) are generally not required to submit a tax return. 43. 7. 5. 2001), aff’g T.C. 48. 2. Definitions. Additional tax in event of default or omission. Short title, commencement and application. 4. 50. 1. Preparation of and furnishing the Return of Income by the Tax Return Preparer. 6. 52-45a. 45. The general rule when a tax return is unsigned is that it is invalid [Olpin v. Comm’r, 270 F.3d 1297, 1300 (10th Cir. Memo 1999-426]; thus, inclusion of the taxpayer’s signature is a prerequisite to the validity of the tax return for purposes of the statute of limitations [Bachner v. 49. (Formerly Sec.

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