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Repeat litigant rebuked by tax court

December 29, 2011

The Indiana Tax Court has ordered a man to pay the Indiana Department of Revenue attorney fees for pursuing a frivolous claim.

The tax court wrote in its order that the petitioner, Lyle Lacey, “is no stranger to this Court, having received five written decisions on three original tax appeals since 2008.” In each appeal, the court wrote, Lacey advanced a variety of reasons why his employment compensation should not be subject to Indiana adjusted gross income tax.

In the current case, Lyle Lacey v. Indiana Department of Revenue, No. 49T10-1102-TA-7, the tax court wrote that Lacey’s continued litigation of his 2008 AGIT claim clearly became frivolous on June 20, 2011, when the tax court denied his petition for rehearing in a prior case. Accordingly, the court ordered Lacey to remit $1,600 in attorney fees.  




 

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