Terri Gang v. David Gerregano, Commissioner of the Tennessee Department of Revenue

The Tennessee Department of Revenue audited a business’s sales tax returns for a three year period and then issued the business a proposed assessment for underreported and unpaid sales taxes. When the business failed to pay the tax assessment, the Department of Revenue issued letters of personal assessment to the owners of the business to hold them personally liable for the unpaid tax assessment pursuant to Tenn. Code Ann. § 67-1 1443(a). After an informal conference requested by the owners, the Department of Revenue affirmed the personal assessments. One of the owners then filed a complaint in chancery court to challenge the assessment. The Department of Revenue filed a countercomplaint, seeking to hold the owner personally liable for the business’s tax assessment under Tenn. Code Ann. § 67-1-1443(a). The Department of Revenue filed a motion for summary judgment on its countercomplaint, which the chancery court granted. Discerning no error, we affirm.