Indiana RV owner outruns 100% fraud penalty and use tax on 3 vehicles purchased with Montana LLC, where assessments were issued beyond statute of limitations

Montana is called “The Treasure State,” but the Indiana Department of Revenue charged an Indiana resident with fraud in using a Montana LLC to make the “Hoosier State” a “State of Lost Treasure.”  In its Letter of Findings No. 04-20110450 released last month, the Department … [Read more...]

Indiana Department of Revenue may not use Rule of Professional Conduct as a “procedural weapon”

It’s rare to find a rule of professional conduct at the heart of a tax ruling.  But that was the case when the Indiana Tax Court rejected the Department of Revenue’s efforts to disqualify counsel for the taxpayer (Utilimaster) as “necessary witnesses” in a sales and use tax refund … [Read more...]