Court Opinion

ID: 9574715
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:07:29.723851+00
Date Added: 2024-06-11T12:44:52.387552
License: Public Domain

STEVENS, Judge
(specially concurring).
I concur in the majority opinion in its entirety except for one legal proposition. The majority states that once a suit is filed it would be “unnecessarily onerous” to require the taxpayer to file a new action or a supplemental complaint to protect each monthly protest payment. I find no statutory exemption. To my mind it would be a simple procedure to draft a complaint in such form that a supplement to the complaint could be prepared, served and filed covering each additional payment under protest. The need for this procedure is especially clear if it he that it is not necessary to accompany each payment with a formal protest.