State V. Aisin Usa Mfg,. Inc., Brief Essay

1352 WordsFeb 5, 20136 Pages
State v. Aisin USA Mfg., Inc. Facts: With an extension, Aisin USA Mfg., Inc., [Defendant] filed its corporate tax return in October 2002, for the tax year ending December 31, 2001. On April 3, 2006, the Department of Revenue [DOR] sent a “Proposed Assessment,” stating Defendant was overpaid 600 thousand dollars, which needed to be paid by June 2, 2006. Defendant protested the “Proposed Assessment” and requested a hearing in June of 2006. The DOR later sent Defendant a letter cancelling the “Proposed Assessment.” The State filed suit in the Jackson Superior Court on April 29, 2009. Issue: Does the Jackson Superior Court have the authority to hear the subject matter of State v. Aisin USA Mfg., Inc.? Conclusion: The Jackson Superior Court does not have the authority to hear the subject matter of this case because the Indiana Tax Court has exclusive jurisdiction over tax related issues. Laws: Ind. Code § 6-8.1-5-1 (2006). A taxpayer can receive a letter of findings by requesting a refund and suing in tax court if the refund request is denied or he can protest the listed tax as the assessment stage and appeal to the tax court from a letter of findings denying the protest. Ind. Code § 6-8.1-5-1(d) (2006). The DOR shall set a hearing at the department’s earliest convenient time and notify the person by the United States mail of the time, date, and location of the hearing. Ind. Code § 6-8.1-5-1(f) (2006). No later than sixty (60) days after conducting a hearing on a protest, or after making a decision on a protest when no hearing is requested, the DOR shall issue a letter of findings and shall send a copy of the letter through the United States mail to the person who filed the protest. Ind. Code § 6-8.1-5-2(g) (2009). If any part of a listed tax has been erroneously refunded by the department, the erroneous refund may be recovered through the assessment

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