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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. The ADA acts as a tax upon all for the benefit of a few. And, most importantly, the many have no individual say in whether they pay the tax. Those with handicaps suffered in military service should get a pass, but those who are handicapped by accident or birth do NOT deserve that pass. The drivel about "equal access" is spurious because the handicapped HAVE equal access, they just can't effectively use it. That is their problem, not society's. The burden to remediate should be that of those who seek the benefit of some social, constructional, or dimensional change, NOT society generally. Everybody wants to socialize the costs and concentrate the benefits of government intrusion so that they benefit and largely avoid the costs. This simply maintains the constant push to the slop trough, and explains, in part, why the nation is 20 trillion dollars in the hole.

  2. Hey 2 psychs is never enough, since it is statistically unlikely that three will ever agree on anything! New study admits this pseudo science is about as scientifically valid as astrology ... done by via fortune cookie ....John Ioannidis, professor of health research and policy at Stanford University, said the study was impressive and that its results had been eagerly awaited by the scientific community. “Sadly, the picture it paints - a 64% failure rate even among papers published in the best journals in the field - is not very nice about the current status of psychological science in general, and for fields like social psychology it is just devastating,” he said. http://www.theguardian.com/science/2015/aug/27/study-delivers-bleak-verdict-on-validity-of-psychology-experiment-results

  3. Indianapolis Bar Association President John Trimble and I are on the same page, but it is a very large page with plenty of room for others to join us. As my final Res Gestae article will express in more detail in a few days, the Great Recession hastened a fundamental and permanent sea change for the global legal service profession. Every state bar is facing the same existential questions that thrust the medical profession into national healthcare reform debates. The bench, bar, and law schools must comprehensively reconsider how we define the practice of law and what it means to access justice. If the three principals of the legal service profession do not recast the vision of their roles and responsibilities soon, the marketplace will dictate those roles and responsibilities without regard for the public interests that the legal profession professes to serve.

  4. I have met some highly placed bureaucrats who vehemently disagree, Mr. Smith. This is not your father's time in America. Some ideas are just too politically incorrect too allow spoken, says those who watch over us for the good of their concept of order.

  5. Lets talk about this without forgetting that Lawyers, too, have FREEDOM OF SPEECH AND ASSOCIATION

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