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SOUND INPATIENT PHYSICIANS, INC. v. CITY OF TACOMA

No. 55391-1-II.

SOUND INPATIENT PHYSICIANS, INC., a Delaware Corporation, Appellant, v. CITY OF TACOMA, a Washington Municipal Corporation, through its Finance Department, Tax & License Division, and CITY OF TACOMA OFFICE OF THE HEARING EXAMINER, Respondent.

Court of Appeals of Washington, Division Two.

Filed April 5, 2022.

Attorney(s) appearing for the Case

Debra Ellen Casparian , Tacoma City Attorney's Office, 747 Market St Rm 1120, Tacoma, WA, 98402-3701, Counsel for Appellant(s).

Gregg D. Barton , Perkins Coie LLP, 1201 3rd Ave Ste 4900, Seattle, WA, 98101-3095, David Thomas Martin , Attorney at Law, 1201 3rd Ave Ste 4900, Seattle, WA, 98101-3095, Counsel for Respondent(s).

OPINION

The city of Tacoma (City) appeals the superior court's order reversing the city of Tacoma's hearing examiner's order that denied Sound Inpatient Physicians, Inc.'s (SIP) request for a refund for alleged overpaid business and occupation (B&O) taxes. As the party bearing the burden of proving that the tax assessment...

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