Garwood v. Indiana Dept. of State Revenue, 953 N.E.2d 682 (Ind. Tax Ct. 2011)

(taxpayers, dairy-farm operators, appealed defendant's issuance of 16 jeopardy tax assessments for portions of tax years 2007 through 2009 for assessed income tax and sales tax liabilities; taxpayers asserted the jeopardy assessments were void as a matter of law because IDSR failed to provide taxpayers with an administrative hearing following protest, violating constitutional procedural due process rights; IDSR claimed tax court lacked subject matter jurisdiction over taxpayers’ appeal because use of jeopardy assessments was warranted and use of best information available (BIA) assessments was reasonable; tax court denied IDSR motion for summary judgment and ordered department to void all jeopardy assessments against taxpayers because department did not show presence of statutorily prescribed exigent circumstances that taxpayers intended to quickly leave state, remove property from state, or conceal their property in the state).