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BGD Attorney Comments on Kentucky DOR Case

05.27.2014

In Chegg Inc. v. Finance and Administration Cabinet, Department of Revenue, the Franklin Circuit Court rejected the Kentucky Department of Revenue’s motion to reconsider an order denying a motion to set the supersedeas bond amount being appealed from the state Board of Tax appeals. Bingham Greenebaum Doll LLP partner Mark A. Loyd provided insight into the case in the latest edition of State Tax Notes. 

Loyd called the court’s denial a taxpayer friendly development; in fact, it is the second case that he is aware of in which the DOR sought to require a taxpayer to post supersedeas bond to appeal to the circuit court. The other was upheld in the Jefferson County Circuit Court. 

“You could look at it as sporadic enforcement or you could look at it as trying to select the right case,” Loyd said. “My guess would be that the department is trying to make it more difficult and costly for taxpayers to appeal their cases.” 

Loyd said he expected this issue to come before the court of appeals.

Read the full article in State Tax Notes here. 

Learn more about Mark A. Loyd and his practice by visiting his profile.   

 

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