Robert L Williams, Jr. v. Ed Morgan

CARLTON, J.,

FOR THE COURT:

¶ 1. Robert Williams appeals the Hinds County Chancery Court’s judgment dismissing his complaint against the Mississippi Department of Revenue (MDOR) for lack of subject-matter jurisdiction. The MDOR and its predecessor, the Mississippi State Tax Commission (Commission), mailed numerous notices to Williams at his home address for assessed taxes owed on Williams’s 1998, 2000, 2007, 2008, and 2009 income-tax returns. At oral argument, Williams agreed that the address identified in the MDOR’s records was his correct home address. After Williams failed to timely appeal…