Roy McCrory v. Mississippi Department of Revenue

FAIR, J.,

for the Court:

¶ 1. Roy and Carol McCrory failed to file their income tax returns for the years 2005, 2006, 2007, and 2008. The Mississippi Department of Revenue (MDOR) took action to collect what it had determined the McCrorys owed the State for those delinquent years. On June 28, 2013, the McCrorys filed for a declaratory judgment and injunctive relief against MDOR. After discovery, MDOR filed a motion to dismiss, or in the alternative, a motion for summary judgment. The chancery court granted MDOR’s motion for summary judgment. We affirm the chancery court’s ruling.

FACTS AND…