Delores LaBlance, Personal Representative for the Estate of James Townsend v. Director of Revenue

Summary

The Court affirmed the Administrative Hearing Commission’s determination that a probate judgment denying collection of a corporation’s unpaid sales taxes did not preclude a later personal assessment against the corporation’s responsible officer. It also held that the three-year notice period for an additional tax amount did not apply to the notice of intent to assess the same unpaid corporate tax liability against a responsible party. The Court reached these conclusions by applying the distinct identities required for claim preclusion and the plain language of the applicable tax statutes.