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ENSCOR, LLC v. MORGAN

NO. 2016-CA-01743-COA.

269 So.3d 403 (2018)

ENSCOR, LLC, Jeffrey C. Smith and Cynthia H. Smith, Individually, Appellants v. Ed MORGAN, in His Official Capacity as the Commissioner of Revenue of the Mississippi Department of Revenue, Appellee.

Court of Appeals of Mississippi.

Rehearing Denied September 4, 2018.

Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANTS: JAMES GARY MCGEE JR. , WILLIAM HARRISON WEBB .

ATTORNEYS FOR APPELLEE: JOHN STEWART STRINGER , LARA E. GILL .

BEFORE IRVING, P.J., BARNES AND WILSON, JJ.

¶ 1. Enscor LLC (Enscor), a Tennessee-based general construction company licensed in Mississippi, was audited by the Mississippi Department of Revenue (DOR) for the tax period beginning April 1, 2011, and ending April 30, 2014. A notice of the audit was sent to Enscor via certified mail. Following the audit, the DOR...

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