Taxpayers are Indiana residents who purchased two automobiles during 2009 and 2012. The Department of Revenue ("Department") assessed sales/use tax on the purchase price of each vehicle. Taxpayers disagreed with the assessments and submitted a protest to that effect. An administrative hearing was scheduled in order to provide Taxpayers the opportunity to fully explain the basis for their protest. Taxpayers chose not to take part in the hearing but requested that their written documentation be reviewed and form the basis of the decision. A Letter of Findings was issued denying the protest, but Taxpayers disagreed with the decision and requested a rehearing. The rehearing was granted and an administrative hearing was conducted. Taxpayers again chose not to participate in the hearing but obtained the services of a representative to represent their interests.
...
Taxpayers initially argued that imposition of the tax was erroneous because the assessment was an "abuse[] of due process," that the assessment violated the sovereign authority of both Louisiana and Montana, and the assessment was void because of an "insufficiency of evidence." In addition, Taxpayers argued that ownership of the cars was held by Taxpayers' Montana based Limited Liability Company for which Taxpayers are, or were, merely the LLC's managers.
Taxpayers now reframe their argument stating that they previously paid sales and/or use tax on the two vehicles.
...
Taxpayers purchased two cars. Taxpayers purchased one car in 2009 and one car in 2012. In the case of the 2009 transaction, Taxpayers have provided information establishing that the purchaser bought the car from a dealership located in Louisiana, were residing in Louisiana at the time the transaction occurred, and paid the appropriate amount of Louisiana tax.
Similarly, Taxpayers provided additional information related to the 2012 transaction. In this case, Taxpayers provided information establishing the appropriate amount of sales/use tax was paid at the time the vehicle was registered with the Indiana Bureau of Motor Vehicles.
Taxpayers initially disagreed with the use tax assessments pointing to the purported ownership of the vehicles by a Montana LLC, that the tax assessments were "defamatory," that the assessments violated "due process," that the transactions were governed by the "Dormant Interstate Commerce clause," that the assessments were unconstitutional, that the assessments violated principles of state sovereignty, that Taxpayers were merely the "resident agents" of the Montana LLC, that the assessments represented the "intimidating tactics of 'straw persons,'" that the assessments were ethically indefensible, and that the transactions violated numerous other legal, ethical, and moral principles.
The Department expended considerable resources sorting through approximately 80 pages of single-spaced typewritten documents submitted by Taxpayers when a simple explanation and few relevant documents could have resolved the disputed assessments simply, easily, and quickly. Nonetheless, Taxpayer is ultimately correct that the Indiana assessments should be abated.
