STARGATE AUTO SALES, LLC v. DAVID GERREGANO, COMMISSIONER OF THE TENNESSEE DEPARTMENT OF REVENUE - Articles

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Posted by: Julia Wilburn on Jun 13, 2024

Court: TN Court of Appeals

Attorneys 1: Tyler Harrison DeWitt, Memphis, Tennessee, for the appellant, Stargate Auto Sales LLC.

Attorneys 2: Jonathan Skrmetti, Attorney General and Reporter, Andrée Blumstein, Solicitor General, and Jessica Catherine Simon, Assistant Attorney General, for the appellee, Tennessee Department of Revenue.

Judge(s): BENNETT

The Tennessee Department of Revenue audited a car dealership and assessed unpaid taxes against the business. After an informal review by the Commissioner of the Tennessee Department of Revenue, the auto dealership filed suit in the Chancery Court for Davidson County to challenge the assessment. The trial court found that the auto dealership’s complaint had been filed one day past the applicable filing period and dismissed the action for lack of subject matter jurisdiction. Finding no error, we affirm.