Lacey v. Indiana Department of State Revenue

ORDER ON RESPONDENT’S MOTION TO DISMISS

WENTWORTH, J.

Lyle Lacey previously filed two original tax appeals, one for the 2006 tax year and the other for 2007 tax year, in which he unsuccessfully argued that he did not owe Indiana adjusted gross income tax (AGIT). See Lacey v. Ind. Dep’t of State Revenue (Lacey II), 948 N.E.2d 878 (Ind. Tax Ct.2011) (regarding the 2007 tax year); Lacey v. Ind. Dep’t of State Revenue (Lacey I), 894 N.E.2d 1113 (Ind. Tax Ct.2008) (regarding the 2006 tax year), review denied. Now, Lacey has petitioned the Court a third time regarding his 2008 AGIT liability, which…