Garwood v. Indiana Department of State Revenue

ORDER ON PARTIES’ MOTIONS FOR SUMMARY JUDGMENT

WENTWORTH, J.

On June 29, 2009, Virginia and Kristin Garwood (the Garwoods) initiated an original tax appeal, challenging the Indiana Department of State Revenue’s (Department) issuance of sixteen jeopardy tax assessments for portions of the 2007 through 2009 tax years. 1 The Garwoods and the Department subsequently filed motions for summary judgment. 2

In their motion for summary judgment, the Garwoods assert that the jeopardy assessments are void as a matter of law because the Department failed to provide them with an administrative hearing…