MIDDLETOWN — As many taxpayers await tax documents from their employers and start gathering various receipts from 2008 to prepare tax returns, more than 100 people have received summonses for not filing tax returns for the past year or longer.

So far, the Middletown Income Tax Department has filed complaints through Middletown Municipal Court for 111 people who still have not filed returns or paid income taxes for past years.

Another 44 people have summonses pending as the city tries to resolve the issues with those people.

"Filing a court summons is a last-ditch effort, but it's something we have to," said Finance Director Russ Carolus. "It's a way to get people to file and pay what they're supposed to and it's a method to make it fair for everyone."

One of those who received a summons, Harrison Joseph Sr., is the program administrator for CONSOC Housing Consultants of Columbus, the firm that oversees the city's Section 8 housing vouchers program. He allegedly has not filed city tax returns for 2003, 2005 and 2007, according to court records.

Carolus said in 2008, more than 1,488 city income tax cases were processed by the court with the city collecting $206,598 in back taxes and penalties.

"With every dollar being important to our operations, it's imperative we do our work to ensure that tax collections are fair and consistently applied," Carolus said.

April 15 is not only the deadline to file federal and state tax returns, it's also the deadline for Middletown residents to file their city income tax returns, which is mandatory for those 16 and older. Carolus said the city will assess late filing penalties.

The city's Web site, cityofmiddletown.org/depts/tax/forms.aspx, has 2008 tax forms that can be downloaded.

I would hope that the City would insist that Mr. Harrison Joseph Sr. pay all his taxes before they give him another City contract.