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McCrory v. Mississippi Dep't of Revenue

Court of Appeals of Mississippi

December 16, 2014

ROY MCCRORY AND CAROL MCCRORY, APPELLANTS
v.
MISSISSIPPI DEPARTMENT OF REVENUE, APPELLEE

DATE OF JUDGMENT: 11/25/2013.

COURT FROM WHICH APPEALED: HINDS COUNTY CHANCERY COURT. TRIAL JUDGE: HON. DENISE OWENS. TRIAL COURT DISPOSITION: GRANTED APPELLEE'S MOTION FOR SUMMARY JUDGMENT.

FOR APPELLANTS: JAMES GARY MCGEE.

FOR APPELLEE: LAURA HUDDLESTON CARTER, JAMES L. POWELL.

BEFORE IRVING, P.J., FAIR AND JAMES, JJ. LEE, C.J., IRVING AND GRIFFIS, P.JJ., BARNES, ISHEE, ROBERTS, CARLTON, MAXWELL AND JAMES, JJ., CONCUR.

OPINION

NATURE OF THE CASE: CIVIL - STATE BOARDS AND AGENCIES

Page 1205

FAIR, J.

¶1. Roy and Carol McCrory failed to file their income tax returns for the years 2005, 2006, 2007, and 2008. The Mississippi Department of Revenue (MDOR) took action to collect what it had determined the McCrorys owed the State for those delinquent years. On June 28, 2013, the McCrorys filed for a declaratory judgment and injunctive relief against MDOR. After discovery, MDOR filed a motion to dismiss, or in the alternative, a motion for summary judgment. The chancery court granted MDOR's motion for summary judgment. We affirm the chancery court's ruling.

FACTS AND PROCEDURAL HISTORY

¶2. On April 8, 2011, MDOR mailed the McCrorys a " Notice of Individual Income Tax Due Delinquent Assessment" for the years of 2005, 2006, 2007, and 2008, pursuant to Mississippi Code Annotated section 27-7-53 (Rev. 2010).[1] The McCrorys acknowledge that they received the letter and that they failed to file tax returns for the years listed. MDOR's letter stated that, based on information obtained from the Internal Revenue Service, adjustments were made to the McCrorys' state income tax liability, which included unpaid taxes, penalties, and interest. MDOR further instructed the McCrorys on how to respond to the letter: (1) they could pay the amount due, or (2) they could appeal the matter to the MDOR Board of Review within sixty days of the assessment. In addition, MDOR warned the McCrorys that failure to pay or take action within

Page 1206

sixty days would result in collection procedures. The McCrorys did nothing.

¶3. In August 2011, MDOR filed seven separate tax liens against the McCrorys, totaling $32,967, and commenced garnishment of the McCrorys' wages. On December 12, 2012, the McCrorys sent MDOR the tax returns for the years assessed; this information showed the McCrorys actually had a higher income and owed more taxes than MDOR had calculated. Consequently, MDOR made adjustments based on that information and on ...


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