The Indiana Tax Court will hear arguments Wednesday on the campus of Notre Dame Law School.
Tax Court Judge Martha Blood Wentworth will hear the case of Thermo-Cycler Industries, Inc. v. Indiana Department of State Revenue, 71T10-1110-TA-00062, at 1 p.m. in the McCartan Courtroom at the law school in South Bend.
The case looks at the question of whether the state Department of Revenue was authorized to conduct a “best information available” audit of Thermo-Cycler Industries Inc., a heating and ventilation company based in Union Mills. Thermo-Cycler Industries is arguing that given the facts of its case, the state agency had no reasonable belief that it had underreported the proper amount of sales tax due. Further, the company said even if it did underreport its sales tax, the department is required to obtain a court order to look at the company’s financial records.
Both parties have moved for summary judgment.