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...]

Property Tax – Actual posting of tax sale notice on property was “suspect” as applied to “un-improved, bare land” under the “unique” circumstances of the case.

In Marion County Auditor v. Sawmill Creek, Cause No. 49S02-1106-CV-364 (Ind.,  March 21, 2012), see, the Court reversed a trial court's order setting aside a tax sale deed on grounds that the Auditor's efforts to notify the taxpayer (Sawmill) fell short of constitutional due process … [Read more...]

Would’ve, Could’ve, but Didn’t – No Nexus for Taxpayer but related Sci-Fi Gaming Company would have been hit with Indiana income tax and sales tax says Department of Revenue

Right theory, wrong taxpayer – at least according to the Indiana Department of Revenue in a letter of findings (a final determination of a taxpayer's protest of a proposed assessment) released in February.  In the ruling, a limited liability company (called generically the "Entity") escaped its proposed … [Read more...]