State ex rel. Indiana Department of Revenue v. Deaton

OPINION

MATHIAS, Judge

The Indiana Department of Revenue (the Department) appeals the dismissal of its verified motion for proceedings supplemental by the small claims division of the Shelby Superior Court. The Department filed the motion to collect a judgment lien for state income taxes owed by Timothy L. Deaton and Marie E. Deaton (the Dea-tons). As restated, the Department presents the following issue: Whether an income tax warrant entered on the clerk’s judgment record is the equivalent of a judgment that entitles the Department of Revenue to resort immediately to proceedings supplemental…