Bankston v. Mississippi Department of Revenue

ROBERTS, J.,

for the Court:

¶ 1. On June 25, 2008, the Mississippi Department of Revenue (MDOR) assessed *1276$250,471 against Justin Bankston and Bankston Fence, Inc. for tax penalties and interests for an audit period of January 1, 2005, through December 31, 2007.1 Bank-ston appealed the assessment to the MDOR Board of Review (Board). The Board held a hearing and subsequently entered an order affirming the assessment but reducing the amount to $197,125. The Board’s order was entered on August 26, 2009. Bankston filed an appeal of the Board’s order to the MDOR’s Full Commission on September 28,…