ILNews

Tax Court rules couple responsible for untimely filing of record

Back to TopCommentsE-mailPrintBookmark and Share

The Indiana Tax Court found it was a couple’s inaction – not the illness and death of a relative – that caused them to miss the deadline to file the certified administrative record with the court.

In Harsukh and Parul Bosamia v. Marion County Assessor, 49T10-1108-TA-53, Harsukh and Parul Bosamia appealed the Indiana Board of Tax Review’s final determination that upheld their commercial real property assessments for the 2007 and 2008 tax years. The Bosamias, who initially represented themselves, initiated the tax appeal on Aug. 27, 2011. They paid a deposit to the board of tax review for a copy of the certified administrative record.

On Sept. 8, they received an invoice for the balance due and letting them know that the record was prepared. On Oct. 2, Harsukh Bosamia traveled to England after learning his mother was ill. Parul stayed in Indiana but did not pick up the record or pay the balance. The couple paid the balance due Oct. 21, traveled to England again, and returned Nov. 3 following the death of Harsukh Bosamia’s mother. The Bosamias did not file the record until they returned to the United States and also requested that they be allowed to untimely file it. The Marion County assessor moved to dismiss under Tax Court Rule 3(E) because of the untimely filing.

Judge Martha Wentworth granted the assessor’s motion, finding the Bosamias had several opportunities to file the record with the Tax Court within the designated time frame and received adequate notice that the record was ready. The Bosamias claimed that the notice they received was inadequate and didn’t trigger the 30-day filing period and that their failure to file should be excused under Trial Rule 6(B)(2) because of “excusable neglect” due to the death in the family.
 

 

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by

facebook - twitter on Facebook & Twitter

Indiana State Bar Association

Indianapolis Bar Association

Evansville Bar Association

Allen County Bar Association

Indiana Lawyer on Facebook

facebook
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. Family court judges never fail to surprise me with their irrational thinking. First of all any man who abuses his wife is not fit to be a parent. A man who can't control his anger should not be allowed around his child unsupervised period. Just because he's never been convicted of abusing his child doesn't mean he won't and maybe he hasn't but a man that has such poor judgement and control is not fit to parent without oversight - only a moron would think otherwise. Secondly, why should the mother have to pay? He's the one who made the poor decisions to abuse and he should be the one to pay the price - monetarily and otherwise. Yes it's sad that the little girl may be deprived of her father, but really what kind of father is he - the one that abuses her mother the one that can't even step up and do what's necessary on his own instead the abused mother is to pay for him???? What is this Judge thinking? Another example of how this world rewards bad behavior and punishes those who do right. Way to go Judge - NOT.

  2. Right on. Legalize it. We can take billions away from the drug cartels and help reduce violence in central America and more unwanted illegal immigration all in one fell swoop. cut taxes on the savings from needless incarcerations. On and stop eroding our fourth amendment freedom or whatever's left of it.

  3. "...a switch from crop production to hog production "does not constitute a significant change."??? REALLY?!?! Any judge that cannot see a significant difference between a plant and an animal needs to find another line of work.

  4. Why do so many lawyers get away with lying in court, Jamie Yoak?

  5. Future generations will be amazed that we prosecuted people for possessing a harmless plant. The New York Times came out in favor of legalization in Saturday's edition of the newspaper.

ADVERTISEMENT