Equifax, Inc. v. Mississippi Department of Revenue

GRIFFIS, P.J.,

for the Court:

¶ 1. This is the appeal of .an assessment of Mississippi state income taxes.- The Mississippi Department of Revenue (“Department”) conducted an audit of state income taxes and determined that additional taxes were owed. The taxpayers disputed the assessment and appealed the Department’s assessment to the chancery court. The Hinds County Chancery Court affirmed the assessment. The taxpayers now appeal the chancellor’s judgment and argue that: (1) the chancellor applied the incorrect standard of review; (2) the chancellor improperly placed the burden of proof on the…