Friday, November 02, 2012
Ind. Decisions - Tax Court posts one yesterday, a NFP
In Carolyn Gibson v. Indiana Dept. of State Revenue (NFP), a 5-page opinion by Judge Fisher in a case involving a pro se petitioner, Sr. Judge Fisher writes:
Carolyn Gibson has appealed the Indiana Department of State Revenue’s denial of her income tax refund claim for the 2007 tax year. The matter is currently before the Court on the Department’s Motion for Summary Judgment. * * *
The Department asserts that it is entitled to judgment as a matter of law because the undisputed material facts show that Ms. Gibson’s 2007 refund claim was untimely filed pursuant to Indiana Code § 6-8.1-9-1.3. Ms. Gibson, however, argues that principles of equity rather than the strict letter of the law should guide the Court in resolving this matter. Specifically, Ms. Gibson explains that she simply made an honest mistake in attempting to comply with Indiana’s ever-evolving tax laws and that she should not be penalized for that mistake. * * *
Ms. Gibson’s situation reflects some of the challenges Indiana citizens have in understanding the changes to, and complexities of, our tax system. While the Court is sympathetic to Ms. Gibson’s plight, it must apply the laws as they are written. See Scopelite v. Indiana Dep’t of Local Gov’t Fin., 939 N.E.2d 1138, 1144 (Ind. Tax Ct. 2010) (stating that the Court will not read provisions into statutes where they do not exist) (citation omitted). Furthermore, it is a well-established principle that courts of equity aid the vigilant, not those who have slept upon their rights. See SMDfund, Inc. v. Fort Wayne-Allen Cnty. Airport Auth., 831 N.E.2d 725, 729 (Ind. 2005), cert. denied. Therefore, the Court must affirm the Department’s denial of Ms. Gibson’s 2007 refund claim because Ms. Gibson has not shown that the refund claim was timely filed or that her delayed filing was excusable.
Posted by Marcia Oddi on November 2, 2012 10:25 AM
Posted to Ind. Tax Ct. Decisions