Court Opinion

ID: 9713789
Source: CourtListenerOpinion
Date Created: 2023-08-26 05:22:26.774479+00
Date Added: 2024-06-11T18:23:20.577287
License: Public Domain

PRESIDING JUSTICE RARICK, specially concurring: I concur in the result reached by the majority because of the unique factual scenario presented in this instance. I write this special concurrence, however, because I do not believe that normally a decision from the Board of Appeals of the Department of Revenue can be appealed. I believe that the Board was designed generally to sit as a “matter of grace,” granting special relief (i.e., deferred payments or installments, waiver of penalties) to the aggrieved taxpayer who has already been through the process of appealing the assessment itself. At that stage, such “arrangements” are a matter for the Department and the taxpayer alone. Here, however, there has been no appeal or review of the assessment itself or the taxpayer’s liability, nor can there be. Yet, the taxpayer is entitled to some avenue of review of the Department’s assessment of liability. For these reasons, I concur in the result reached by the majority.