Court of Civil Appeals of Alabama October 24, 2014, 2130711 (Alabama Department of Revenue v. Frederick)

THOMAS, Judge.

The Alabama Department of Revenue (“ADOR”) appeals from the Jefferson Circuit Court’s denial of ADOR’s motion to set aside a default judgment entered in favor of Barry V. Frederick and Brandi B. Frederick on their appeal from an administrative law judge’s order upholding ADOR’s final assessment of income tax owed by the Fredericks.