J.M. Smucker, L.L.C. v. Levin

{¶ 1} In this appeal, J.M. Smucker, L.L.C. (“Smucker LLC”), the manufacturing arm of J.M. Smucker Company (“Smucker Co.”), sought abatement of late-filing penalties assessed by the Tax Commissioner for tax years 2002 and 2003. Pursuant to R.C. 5711.28, the Tax Commissioner denied Smucker LLC’s application for abatement. The taxpayer appealed to the Board of Tax Appeals (“BTA”). We conclude that the BTA acted reasonably and lawfully when it determined that the Tax Commissioner did not abuse his discretion, and we therefore affirm.

I

{¶ 2} On October 9, 2001, Smucker Co. negotiated an agreement…