Boulton v. Commonwealth

LESTER, Chief Judge.

This is an appeal from the trial court’s order which upheld the Revenue Cabinet’s assertion of authority over the appellant. Appellant, Dr. Charles L. Boulton, operated a chiropractic office and failed to cooperate with appellee in their audit of him and his wife since they had not filed income tax returns for the years 1979-1988. Appellee instituted this action on the authority of KRS 131.030(2) and KRS 135.050(2) and thereafter granted transactional immunity to appellant to protect him from any possible criminal prosecution, either state or federal. The trial court…