In a review by the Assistant Secretary of Revenue of North Carolina, taxpayers challenging their liability to pay use tax on a log cabin kit purchased from outside of North Carolina were denied. The taxpayer did not argue that the use tax was not due but they questioned the fairness of assessing tax five years after the purchase of the property. The Assistant Secretary of Revenue’s review affirmed the Departments position and stated that there is no time limit for assessing tax if a taxpayer fails to file a return.” The penalties originally assessed were waived; however, interest was still due on the tax liability. (North Carolina Department of Revenue, Secretary of Revenue Docket #2003-292 December 18, 2003)