Sesma v. Department of Revenue

CARL N. BYERS, Senior Judge.

This matter is before the court on Defendant Department of Revenue’s (the department) motion to dismiss Plaintiffs’ (taxpayers) Complaint for failure to state a claim. The department’s motion also seeks an award of damages and attorney fees. Taxpayers, appearing pro se, have filed a written response in opposition to the motion.

Taxpayers appeal a Decision of the Magistrate Division. There appears to be no dispute of material fact, and the case was submitted to the magistrate on cross-motions for summary judgment. The magistrate granted the department’s cross-motion…