Tax judge declines to require attorneys represent LLCs in court

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The Indiana Department of State Revenue asked the Indiana Tax Court to create a rule requiring limited liability companies be represented by attorneys in court, similar to a rule pertaining to corporations, but Judge Martha Wentworth declined to “invent such a rule where one does not currently exist.”

Wireless Advocates LLC appealed the revenue department’s final determination denying its claim for refund of adjusted gross income tax for the 2006 tax year. Thomas Gaisser, a member, vice president and chief financial officer of the company, signed the verified petition for judicial review and notice of appearance filed with the clerk’s office. An attorney appeared on behalf of Wireless Advocates after the department filed its motion to dismiss.

The revenue department wants Wentworth to dismiss the case because Wireless Advocates as a company couldn’t initiate the appeal itself but needed an attorney to file it. Gaisser, as a non-attorney, engaged in the unauthorized practice of law by signing and filing the verified petition and notice of appearance, the government argued.

Wentworth declined to create a rule for LLCs similar to that of corporations. She noted that she didn’t need to determine whether Indiana Small Claims Rule 8(C)(3) applied – which requires LLCs be represented by attorneys in matters of more than $1,500 – since neither attorney mentioned the rule. She also pointed out in the footnote that UPL determinations are for the Indiana Supreme Court to decide.

Corporations proceeding pro se are given an opportunity to retain counsel when its opponent contests the party proceeding pro se. A corporation must refuse before dismissing the action, Wentworth noted.

She rejected the government’s argument that Gaisser – over the advisement of the clerk’s office and a certified public accountant to consult with an attorney before appealing – attempted “to game the system and get additional time to hire an attorney.”

Wentworth pointed out Wireless Advocates hired an attorney just nine days after the department filed its motion to dismiss, and its petition reveals nothing to defeat an equitable result. The revenue department will have 30 days to file its answer to the complaint.  



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  1. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.

  2. I had a hospital and dcs caseworker falsify reports that my child was born with drugs in her system. I filed a complaint with the Indiana department of health....and they found that the hospital falsified drug screens in their investigation. Then I filed a complaint with human health services in Washington DC...dcs drug Testing is unregulated and is indicating false positives...they are currently being investigated by human health services. Then I located an attorney and signed contracts one month ago to sue dcs and Anderson community hospital. Once the suit is filed I am taking out a loan against the suit and paying a law firm to file a writ of mandamus challenging the courts jurisdiction to invoke chins case against me. I also forwarded evidence to a u.s. senator who contacted hhs to push an investigation faster. Once the lawsuit is filed local news stations will be running coverage on the situation. Easy day....people will be losing their jobs soon...and judge pancol...who has attempted to cover up what has happened will also be in trouble. The drug testing is a kids for cash and federal funding situation.

  3. (A)ll (C)riminals (L)ove (U)s is up to their old, "If it's honorable and pro-American, we're against it," nonsense. I'm not a big Pence fan but at least he's showing his patriotism which is something the left won't do.

  4. While if true this auto dealer should be held liable, where was the BMV in all of this? How is it that the dealer was able to get "clean" titles to these vehicles in order to sell them to unsuspecting consumers?

  5. He has refused his Assent to Laws, the most wholesome and necessary for the public good. He has forbidden his Governors to pass Laws of immediate and pressing importance, He has erected a multitude of New Offices, and sent hither swarms of Officers to harrass our people, and eat out their substance. He has combined with others to subject us to a jurisdiction foreign to our constitution, and unacknowledged by our laws; giving his Assent to their Acts of pretended Legislation: For imposing Taxes on us without our Consent: He is at this time transporting large Armies of foreign Mercenaries to compleat the works of death, desolation and tyranny, already begun with circumstances of Cruelty & perfidy scarcely paralleled in the most barbarous ages, and totally unworthy the Head of a civilized nation.. He has excited domestic insurrections amongst us, and has endeavoured to bring on the inhabitants of our frontiers, the merciless [ ] Savages, whose known rule of warfare, is an undistinguished destruction of all ages, sexes and conditions. GOD BLESS THE GOVERNORS RESISTING! Count on the gutless judiciary to tie our children down and facilitate the swords being drawn across their throats. Wake Up America ...