Tony W. Smith and Shirlena Smith v. Indiana Department of State Revenue

Tony W. Smith and Shirlena Smith have appealed the Indiana Department of State Revenue's assessments of Indiana adjusted gross income tax (AGIT) for 2005 through 2007 and 2009 through 2014. The Smiths also appeal the Department's denial of their refund claim for 2014. The matter, currently before the Court on the Department's Motion for Partial Summary Judgment ("Motion"), questions whether the Department's AGIT assessments for 2005 through 2007 and 2009 through 2011 (the "years at issue") were timely as a matter of law. 1 Upon review, the Court finds in favor of the Department in part and…