Fassinger v. State

This is a dissent from the rationale relied upon by the Majority. In this appeal, the rationale vehicle is more important than the resultant destination. I agree with the result but disagree with the rationale to achieve it. Under the Majority's rationale, jeopardy will attach in a tax case when a party's tax protest is rejected by the tax court or when a request for refund is denied. Maj. at 1167. However, I would conclude that assessment of a civil sanction should not prohibit subsequent eriminal prosecution for two reasons:

1. IND.CODE § 6-7-3-9 (1998) specifically states that payment of…