Oral arg. – COA – Nov. 30, 2017

At 10:00 the COA will hear the case of  ENSCOR, LLC, Jeffrey Smith and Cynthia Smith v Ed Morgan in his Official capacity as the Commissioner of Revenue of the Miss. Dep’t of Revenue.

In September 2014, MDOR assessed ENSCOR $51,099 in withholding taxes. A month later, ENSCOR appealed the assessment to the Review Board and authorized its attorney to act on ENSCOR’s behalf.  MDOR sent a letter to ENSCOR’s attorney that the  Review Board hearing was scheduled for March 19, 2015 at 1:30 p.m.  No one appeared at the hearing and the Review Board determined that ENSCOR  had involuntarily withdrawn the appeal.  ENSCO   timely appealed this decision to the Board of Tax Appeals. ENSCOR maintained that its attorney never received notice of the hearing. After a hearing, the Board of Tax Appeals sustained MDOR’s motion to dismiss based on ENSCOR’s failure to appear at the previous hearing.

ENSCOR filed a complaint in the  Hinds County Chancery Court jurisdiction of Miss. Code Ann. § 11-13-11 to obtain relief from an unlawful tax assessment.  The chancellor granted MDOR’s motion to dismiss based on the fact that ENSCOR had a remedy at law, the administrative appeal, and failed to avail itself if same. ENSCOR appeals.

ENSCOR/Smith brief

MDOR brief

ENSCOR/Smith reply brief

Watch the argument here

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