Weekly Round-Up: One Practitioner’s Fight Against Kentucky’s Revenue Department for Case Records

Mark F. Sommer, a state tax practitioner, sought pleadings in a property tax case from the Kentucky Department of Revenue via the Kentucky Open Records Act, and was met with a blanket denial, Jennifer Y. Barber, of Frost Brown Todd LLC, writes in this week’s issue of the Bloomberg BNA Weekly State Tax Report. Barber represents Sommer in Finance and Administration Cabinet v. Sommer, No. 12-CI-01582 (Cir. Ct., Div. II Aug. 7, 2012).

The pleadings were not available through the court system “because the files were no longer retained due to the passage of time and the court's retention policy,” Barber writes.

The department “denied the request on the basis that the publicly filed case pleadings requested, and through its non-denial of physical possession, are ‘the property of the Court of Justice’ and subject to the Supreme Court of Kentucky's discretion and not the executive branch,” Barber said. Because “courts are generally exempt from open records laws,” the department argued that the “publicly filed case pleadings were exempt,” Barber states.

In her article, Barber provides a closer look at this case and the issues it raises about government transparency in tax matter. The article can be read in its entirety here.


Continue the discussion on Bloomberg BNA’s State Tax group on LinkedIn :   Do you think states are transparent in their tax administration?

 For more information about this and other state tax issues, sign up for afree trial of the Bloomberg BNA Premier State Tax Library. 

 In other developments…

 Sutherland SALT Shaker:July 2014 Digest

 Morrison & Foerster LLP issues itsAugust 2014 New York Tax Insights, which includes a look at updated personal income tax Nonresident Audit Guidelines issued in the wake of Gaied.

 State and Local Tax Techlist - Guidance from the Second Quarter of 2014, by KPMG

 Compiled by Priya D. Nair

 Follow us on Twitter at: @BBNATax
Join BNA's State Tax Group on LinkedInhere.