People v. Willis

MEMORANDUM OPINION

(November 10, 2014)

Before the Court are Defendant Louis Milton Willis’s March 25, 2014, Motion to Dismiss; Defendant Willis’s April 2, 2014, Motion for a Bill of Particulars; and the People’s My 15, 2014, Motion to Amend Information. Defendant Willis is charged with gross receipt tax violations pursuant to 14 V.I.C. § 11 and 33 V.I.C. §§ 1522, 1523 and 1525(2).

Defendant Willis seeks to dismiss the allegations against him on the grounds that this Court lacks subject matter jurisdiction over income tax matters.1 The People argue in their April 16, 2014, Opposition that “[t]he…