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BANKSTON v. MISSISSIPPI DEPT. OF REVENUE

No. 2011-CA-00742-COA.

95 So.3d 1275 (2012)

Justin BANKSTON d/b/a Bankston Fence and Bankston Fence, Inc., Appellants v. MISSISSIPPI DEPARTMENT OF REVENUE, Appellee.

Court of Appeals of Mississippi.

August 28, 2012.

Attorney(s) appearing for the Case

Harris H. Barnes III , Flowood, Brandon Collins Dixon , attorneys for appellants

Gary Wood Stringer , James L. Powell , Jackson, attorneys for appellee.

Before LEE, C.J., ROBERTS and CARLTON, JJ.

ROBERTS, J., for the Court:

¶ 1. On June 25, 2008, the Mississippi Department of Revenue (MDOR) assessed $250,471 against Justin Bankston and Bankston Fence, Inc. for tax penalties and interests for an audit period of January 1, 2005, through December 31, 2007.1 Bankston appealed the assessment to the MDOR Board of Review (Board). The Board held a hearing and subsequently entered an order...

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