Virk v. Mississippi Department of Revenue

LAMAR, Justice,

for the Court:

¶ 1. Karmjit Virk appealed an increase in his tax liability to the Mississippi Department of Revenue’s Board of Review. When Virk failed to appear at his Board of Review hearing, his appeal was involuntarily withdrawn. Virk’s appeals to the Board of Tax Appeals and the Hinds County Chancery Court both were dismissed. Finding no error, we affirm the decisions of the Board of Review, the Board of Tax Appeals, and the Hinds County Chancery Court.

*811FACTS AND PROCEDURAL HISTORY

¶ 2. The Mississippi Department of Revenue (MDOR) “is the primary agency for collecting tax…