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Supreme Court of Ohio - Case No. 2014-1893 - James B. and Tina D. Renacci v. Joseph W. Testa, Tax Commissioner of Ohio
James B. and Tina D. Renacci v. Joseph W. Testa, Tax Commissioner of Ohio, Case No. 2014-1893
Ohio Board of Tax Appeals
ISSUES:
-Did taxpayers act with willful neglect and without good faith, or did they act reasonably, when they didn't follow the state tax commissioner's 2000 advisory about the taxation of income generated from an electing small business trust (ESBT)?
-If taxpayers acted reasonably, are they entitled to a refund of penalties and interest paid?
-Was tax commissioner's waiver of part of the penalties for those taxpayers who paid all taxes related to ESBT income and also waived their appeal rights an abuse of discretion and a violation of the due process rights of other taxpayers who didn't pay the taxes at the time?
-Did the Ohio Board of Tax Appeals have jurisdiction to consider taxpayers' request for refund of penalties and interest?
Ohio Board of Tax Appeals
ISSUES:
-Did taxpayers act with willful neglect and without good faith, or did they act reasonably, when they didn't follow the state tax commissioner's 2000 advisory about the taxation of income generated from an electing small business trust (ESBT)?
-If taxpayers acted reasonably, are they entitled to a refund of penalties and interest paid?
-Was tax commissioner's waiver of part of the penalties for those taxpayers who paid all taxes related to ESBT income and also waived their appeal rights an abuse of discretion and a violation of the due process rights of other taxpayers who didn't pay the taxes at the time?
-Did the Ohio Board of Tax Appeals have jurisdiction to consider taxpayers' request for refund of penalties and interest?
March 8, 2016