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ATTORNEY FOR PETITIONERS: A. DONALD WILES, II HARRISON & MOBERLY, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEPHEN R. CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER MATTHEW R. NICHOLSON DEPUTY ATTORNEYS GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
GREG & MEGAN WILES, Petitioners, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent. ) ) ) ) ) ) ) ) ) )

FILED
of the supreme court, court of appeals and tax court

Feb 15 2008, 3:57 pm ______________________________________________________________________

CLERK

Cause No. 49T10-0608-TA-71

ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT FOR PUBLICATION February 15, 2008 FISHER, J. Greg and Megan Wiles (the Wileses) appeal the final determination of the Indiana Department of State Revenue (Department) denying their claim for refund of withholding tax paid for the period from January 1, 2004 to June 30, 2004 (the period at issue). The matter is currently before the Court on the parties' cross-motions for

summary judgment. The issue for the Court to decide is whether the Wileses' claim for refund is barred by their agreement under Indiana's Tax Amnesty Program (Amnesty Program).

FACTS AND PROCEDURAL HISTORY At all times relevant to this case, Megan Wiles was employed by the Central Indiana Community Foundation and Legacy Fund (CICF). Through her employment with CICF, Megan also served as Chairman of the Board of Inter-Cultural Services of Hamilton County, Inc. (ICS). Greg Wiles had no connection to either CICF or ICS, except through his wife Megan. On January 8, 2004, ICS filed a Business Tax Application with the Department, to register its withholding obligation, indicating that it anticipated paying $2,700 per month in wages to its employees.1 From March through April of 2005, the Department, based on the best information available to it,2 issued a total of six Notices of Proposed Assessment to ICS for the withholding obligation for the period at issue. In May of 2005, after the tax had gone unpaid, the Department issued six Demand Notices to ICS in the amount of $2,250 (not including penalties and interest). From June through September of 2005, the Department issued five Warrants for Collection of Tax to ICS. ICS never responded to the Department's notices.

Indiana's "income tax scheme provides that individuals make payments on their adjusted gross income throughout the year." Longmire v. Indiana Dep't of State Revenue, 638 N.E.2d 894, 897 (Ind. Tax Ct. 1994). This is done through the withholding process by which an employer withholds federal, state, and local income tax from each employee's wage payment. IND. CODE ANN.

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Indiana Law