The taxpayer filed an appeal to the Tax Appeal Court and sent a copy of the appeal papers to the Administrative Appeals Office instead of to the Director of Taxation (who happened to be in the same room in the same building). Relying on Aregger v. State Department of Taxation, 243 P.3d 285 (2010), the Tax Appeal Court dismissed the appeal for failure to serve the Director. Taxpayer appealed but did not pay the tax in dispute. The Intermediate Court of Appeals dismissed the appeal because the taxpayer had not complied with the statute saying that a second appeal by a taxpayer requires the taxpayer to pay the tax. Taxpayer contends that the “one bite at the apple” rule is not triggered because the merits of the case were not reviewed.
- Order Dismissing Appeal for Lack of Appellate Jurisdiction (filed September 17, 2025)
- Application for Writ of Certiorari (filed November 13, 2025)
- TFH Motion for Leave to File Amicus Brief (filed November 17, 2025)
- ORDER Denying TFH Motion Without Prejudice (filed November 18, 2025)
- State’s Opposition to Certiorari Application (filed December 15, 2025)
- Taxpayer’s Reply Supporting Application (filed December 20, 2025)
- ORDER Granting Certiorari (filed January 5, 2026)
- TFH Motion for Leave to File Amicus Brief (filed January 5, 2026)
- ORDER Granting TFH Motion (filed January 13, 2026)
- TFH Amicus Brief (filed January 13, 2026)
- State’s Response to TFH (filed January 23, 2026)
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