Jones v. Ragland

737 S.W.2d 641 (1987)

293 Ark. 320

Theodore JONES, Appellant,

v.

Charles D. RAGLAND and the Arkansas Department of Finance and Administration, Appellee.

No. 87-75.

Supreme Court of Arkansas.

October 19, 1987.

Theodore Jones, pro se.

Wayne Zakrzewski, Little Rock, for appellee.

HOLT, Chief Justice.

Because the appellant, Theodore Jones, failed to report and pay certain state taxes, he received an estimated tax assessment pursuant to an audit by the appellee, Department of Finance and Administration, hereafter called the Department. Jones appealed the assessment through administrative channels and then to…