Georgia Department of Revenue v. Moore

Phipps, Chief Judge.

This is the second appearance of this business sales and use tax case before this court. In the first appearance, Ga. Dept. of Revenue v. Moore, 1 this court affirmed the judgment of the superior court, which had reversed the final administrative decision of the Georgia Department of Revenue (the Department) regarding the tax liability of Richard Moore, a corporate officer. 2 We found that, by voluntarily refunding to the corporation’s majority owner, Thomas Turrentine, a portion of the taxes owed, the Department forfeited any right it had to recoup from Moore the payment…