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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. A traditional parade of attorneys? Really Evansville? Y'all need to get out more. When is the traditional parade of notaries? Nurses? Sanitation workers? Pole dancers? I gotta wonder, do throngs of admiring citizens gather to laud these marching servants of the constitution? "Show us your billing records!!!" Hoping some video gets posted. Ours is not a narcissistic profession by any chance, is it? Nah .....

  2. My previous comment not an aside at court. I agree with smith. Good call. Just thought posting here a bit on the if it bleeds it leads side. Most attorneys need to think of last lines of story above.

  3. Hello everyone I'm Gina and I'm here for the exact same thing you are. I have the wonderful joy of waking up every morning to my heart being pulled out and sheer terror of what DCS is going to Throw at me and my family today.Let me start from the !bebeginning.My daughter lost all rights to her 3beautiful children due to Severe mental issues she no longer lives in our state and has cut all ties.DCS led her to belive that once she done signed over her right the babies would be with their family. We have faught screamed begged and anything else we could possibly due I hired a lawyer five grand down the drain.You know all I want is my babies home.I've done everything they have even asked me to do.Now their saying I can't see my grandchildren cause I'M on a prescription for paipain.I have a very rare blood disease it causes cellulitis a form of blood poisoning to stay dormant in my tissues and nervous system it also causes a ,blood clotting disorder.even with the two blood thinners I'm on I still Continue to develop them them also.DCS knows about my illness and still they refuse to let me see my grandchildren. I Love and miss them so much Please can anyone help Us my grandchildren and I they should be worrying about what toy there going to play with but instead there worrying about if there ever coming home again.THANK YOU DCS FOR ALL YOU'VE DONE. ( And if anyone at all has any ideals or knows who can help. Please contact (765)960~5096.only serious callers

  4. He must be a Rethuglican, for if from the other side of the aisle such acts would be merely personal and thus not something that attaches to his professional life. AND ... gotta love this ... oh, and on top of talking dirty on the phone, he also, as an aside, guess we should mention, might be important, not sure, but .... "In addition to these allegations, Keaton was accused of failing to file an appeal after he collected advance payment from a client seeking to challenge a ruling that the client repay benefits because of unreported income." rimshot

  5. I am not a fan of some of the 8.4 discipline we have seen for private conduct-- but this was so egregious and abusive and had so many points of bad conduct relates to the law and the lawyer's status as a lawyer that it is clearly a proper and just disbarment. A truly despicable account of bad acts showing unfit character to practice law. I applaud the outcome.

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