SMITH v. TRACY

No. 97-588.

80 Ohio St.3d 541 (1997)

SMITH, D.B.A. SMITH'S C.B. SERVICE, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 31, 1997.


Attorney(s) appearing for the Case

Willie Smith, pro se.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.


Per Curiam.

Smith asks this court to resolve his dilemma. According to Smith, the commissioner requires him to file returns and make payments at the commissioner's district office. The BTA, to the contrary, tells him that he has not filed the returns timely unless he files them with the Treasurer. Smith concedes that he owes tax for August 1995, but claims that he has paid this amount and that the commissioner should credit his account and vacate the penalty...

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