Lacey v. Indiana Department of State Revenue

ORDER ON RESPONDENT’S MOTION FOR ATTORNEYS’ FEES

MARTHA BLOOD WENTWORTH, Judge.

On February 3, 2011, Lyle Lacey initiated an original tax appeal claiming that his 2008 income was not subject to Indiana adjusted gross income tax (AGIT). On August 31, 2011, the Court dismissed his appeal for failure to state a claim on which relief could be granted. Lacey v. Indiana Dep’t of State Revenue (Lacey III), 954 N.E.2d 536, 538 (Ind. Tax Ct.2011). The Indiana Department of State Revenue (Department) now seeks to recover its at torney fees under Indiana Code § 34-52-l-l. 1

FACTS AND PROCEDURAL HISTORY

Lacey…