Court Opinion

ID: 9677741
Source: CourtListenerOpinion
Date Created: 2023-08-24 05:58:24.329239+00
Date Added: 2024-06-11T18:16:58.099182
License: Public Domain

McGIVERIN, Justice
(dissenting).
I respectfully dissent from the opinion and result reached by the majority.
I agree with the reasoning in division I of Justice Uhlenhopp’s special concurrence. I also would treat the outside tax preparer with the same consequences as an in-house preparer.
However, I would hold on this record that reasonable cause for the delay does not appear and that willful neglect does. I *631believe Armstrong’s itself had a duty to be certain its tax return, or an application for extension, was filed on time. If its own reminder system failed or one was not used, it should be responsible for the consequences.
I would reverse the district court and affirm the Department of Revenue decision.