ENSCOR, LLC v. Ed Morgan

BARNES, J., FOR THE COURT:

¶ 1. Enscor LLC (Enscor), a Tennessee-based general construction company licensed in Mississippi, was audited by the Mississippi Department of Revenue (DOR) for the tax period beginning April 1, 2011, and ending April 30, 2014. A notice of the audit was sent to Enscor via certified mail. Following the audit, the DOR issued Enscor a withholding tax assessment of $51,099.

¶ 2. On October 23, 2014, Enscor, through its attorney and authorized representative, James McGee Jr., appealed the assessment to the DOR's Board of Review pursuant to Mississippi Code Annotated…