Complaint against rejection of amendment of income tax assessment notice after objection period
Is there a chance to file a lawsuit against the rejection ("gross negligence") of the amendment of an income tax estimated assessment (without reservation for review) in accordance with my rental documents submitted only 9 days after the deadline for objection? For example, because it was just an estimated assessment and despite multiple indications of the incomprehensibility of attachment V, the tax office did not even point to the instructions for filling it out? Or due to overload, chronically depressive blockages?
Background: In my income tax returns for 2014/15/16, I did not submit attachment V for rental properties (2 apartments + single-family house) and informed the tax office several times that I did not know where exactly to enter what (without receiving any guidance from the tax office). In August 2018, there was a "wave of mail" from the tax office, finally requesting the missing attachment V. Since these forms were still incomprehensible to me, I compiled all available rental documents for 2014/15/16 and sent them to the tax office in September 2018, one after the other at approximately weekly intervals without attachment V. I overlooked the estimated assessment for rental in 2016 (without reservation for review) dated August 16, 2018, in the midst of the "wave of mail" and did not file an objection, which is why my rental documents for 2016 submitted on September 28, 2018, were not considered due to being received after the objection deadline. An objection/application to amend the estimated assessment for 2016 was also rejected due to gross negligence on my part. It is urgent, as I have already filed a precautionary lawsuit against the "amendment rejection decision" dated January 24, 2019, at the FG-Nürnberg (case number 4 K 271/19) and now urgently need to decide between withdrawing the lawsuit or engaging a tax lawyer (low pension income -> tax reduction of approx. 900.- €). 2 attachments.
