State ex rel. Indiana Department of Revenue v. Deaton

I believe the Shelby Superior Court lacked jurisdiction to grant any relief to taxpayers. I therefore respectfully dissent. The Deatons filed an income tax return that did not include payment of the taxes due. The Department, through administrative proceedings, established the amount of taxes and penalties owed by the Deatons. After the Deatons’ initial protest of the assessment, they made no attempt to pursue judicial remedies in accordance with the applicable statutes. The statutes require exhaustion of administrative remedies. Judicial review on any theory arising under the tax statutes is…