Company fails to prove it is entitled to legal relief on 2 claims

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The Indiana Tax Court Wednesday agreed with the Indiana Department of State Revenue that two claims made by a company appealing its tax liability should be dismissed because legal relief cannot be granted.

Medco Health Solutions Inc. is appealing the Indiana Department of State Revenue’s final determination that assessed it with an additional Indiana adjusted gross income tax liability for the tax years ending August 19, 2003, December 27, 2003, December 25, 2004, and December 31, 2005. The company is incorporated in Delaware and headquartered in New Jersey. It provides pharmacy benefit management services.

The DSR argued in MedCo Health Solutions, Inc. v. Indiana Department of State Revenue, 49T10-1105-TA-35, that Medco can’t prevail on two claims: that the department was required to source Medco’s receipts based on two separate advisory letters; and that it is entitled to a refund.

Tax Judge Martha Wentworth granted the department’s petition to dismiss those claims pursuant to Trial Rule 12(B)(6). The letters Medco cites were requested through Medco’s representative at Pricewaterhouse Coopers LLP. But when PWC asked for the department’s advice, it did not identify Medco as the taxpayer but instead referred to it using an assumed name. As such, the department can’t be bound to them, Wentworth held, citing Indiana Administrative Code.

She also agreed Medco is not entitled to a refund because it never filed any refund claims or amended returns. Medco’s petition fails to indicate that it filed a claim for the refund as required by Indiana Code. In addition, the department’s final determination cannot constitute a denial of a claim for a refund because it only addresses Medco’s protest of the proposed assessments, not whether the auditor ever considered that Medco overpaid any tax.



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  1. We do not have 10% of our population (which would mean about 32 million) incarcerated. It's closer to 2%.

  2. If a class action suit or other manner of retribution is possible, count me in. I have email and voicemail from the man. He colluded with opposing counsel, I am certain. My case was damaged so severely it nearly lost me everything and I am still paying dearly.

  3. There's probably a lot of blame that can be cast around for Indiana Tech's abysmal bar passage rate this last February. The folks who decided that Indiana, a state with roughly 16,000 to 18,000 attorneys, needs a fifth law school need to question the motives that drove their support of this project. Others, who have been "strong supporters" of the law school, should likewise ask themselves why they believe this institution should be supported. Is it because it fills some real need in the state? Or is it, instead, nothing more than a resume builder for those who teach there part-time? And others who make excuses for the students' poor performance, especially those who offer nothing more than conspiracy theories to back up their claims--who are they helping? What evidence do they have to support their posturing? Ultimately, though, like most everything in life, whether one succeeds or fails is entirely within one's own hands. At least one student from Indiana Tech proved this when he/she took and passed the February bar. A second Indiana Tech student proved this when they took the bar in another state and passed. As for the remaining 9 who took the bar and didn't pass (apparently, one of the students successfully appealed his/her original score), it's now up to them (and nobody else) to ensure that they pass on their second attempt. These folks should feel no shame; many currently successful practicing attorneys failed the bar exam on their first try. These same attorneys picked themselves up, dusted themselves off, and got back to the rigorous study needed to ensure they would pass on their second go 'round. This is what the Indiana Tech students who didn't pass the first time need to do. Of course, none of this answers such questions as whether Indiana Tech should be accredited by the ABA, whether the school should keep its doors open, or, most importantly, whether it should have even opened its doors in the first place. Those who promoted the idea of a fifth law school in Indiana need to do a lot of soul-searching regarding their decisions. These same people should never be allowed, again, to have a say about the future of legal education in this state or anywhere else. Indiana already has four law schools. That's probably one more than it really needs. But it's more than enough.

  4. This man Steve Hubbard goes on any online post or forum he can find and tries to push his company. He said court reporters would be obsolete a few years ago, yet here we are. How does he have time to search out every single post about court reporters and even spy in private court reporting forums if his company is so successful???? Dude, get a life. And back to what this post was about, I agree that some national firms cause a huge problem.

  5. rensselaer imdiana is doing same thing to children from the judge to attorney and dfs staff they need to be investigated as well