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JOSEPH R. GUY, P.C. v. DEPT. OF STATE REV.

Cause No. 22T-TA-00005.

188 N.E.3d 74 (2022)

JOSEPH R. GUY, P.C., Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

May 2, 2022.

Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: JOSEPH R. GUY , JOSEPH R. GUY, P.C., Indianapolis, IN.

ATTORNEYS FOR RESPONDENT: THEODORE E. ROKITA , ATTORNEY GENERAL OF INDIANA, BENJAMIN B. HUANG , COURTNEY L. ABSHIRE , DEPUTY ATTORNEYS GENERAL, Indianapolis, IN.

The Indiana Department of State Revenue has moved to dismiss Joseph R. Guy, P.C.'s appeal, claiming that the Court lacks subject matter jurisdiction. The Court grants the Department's motion.

BACKGROUND

On November 1, 2021, Guy electronically filed a withholding tax return for the period from September 1, 2021, to...

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