FISHER, Senior Judge.
Virginia Garwood has filed her second appeal with this Court, seeking a refund of over $100,000 from the Indiana Department of State Revenue.
The following facts are not in dispute. On June 2, 2009, the Department served Garwood with several jeopardy tax assessments which provided that she owed approximately $125,000 in sales tax, penalties, and interest on her sales of dogs for the January 1, 2007 through April 30, 2009 tax period. When Garwood indicated that she could not pay the liability, the Department seized 240 of her dogs pursuant to several jeopardy tax warrants. The Department also seized $1,260 in cash and $1,325 in uncashed checks pursuant to a search warrant issued by the Superior Court of Marion County.
On June 3, 2009, the Department sold all 240 of the seized dogs to the U.S. Humane Society for a total of $300.00. (See Pet'r Des'g Evid. Supp. Pet'r Resp. Opp'n Resp't Mot. Summ. J., Ex. C.) The Department subsequently applied half of the proceeds from that sale to Garwood's purported tax liability.
On June 29, 2009, Garwood filed her first appeal with this Court challenging the validity of the jeopardy tax assessments. See Garwood v. Indiana Dep't of State Revenue (Garwood I), 939 N.E.2d 1150 (Ind. Tax Ct.2010) (order denying the Department's motion to dismiss for lack of subject matter jurisdiction). On August 19, 2011, the Court held that the jeopardy tax assessments were void as a matter of law because they were not issued in accordance with Indiana Code § 6-8.1-5-3. See Garwood v. Indiana Dep't of State Revenue (Garwood II), 953 N.E.2d 682 (Ind. Tax Ct.2011), review denied.
On August 29, 2011, Garwood filed a refund claim with the Department that provided, in part:
(Resp't Des'g Evid., Ex. 4 at Ex. A at 3.) In June 2012, the Department issued a check to Garwood in the amount of $175.48. The Department subsequently issued a second check to Garwood to compensate her for its seizure of $1,260 in cash and $1,325 in uncashed checks. (See Resp't Des'g Evid., Exs. 1-2.)
On August 27, 2012, Garwood initiated this appeal, challenging the Department's partial denial of her refund claim. (See Resp't Des'g Evid., Ex. 4.) Nearly a year later, the Department unsuccessfully moved to dismiss Garwood's appeal on the basis that the Court lacked subject matter jurisdiction. See Garwood v. Indiana Dep't of State Revenue (Garwood III), 998 N.E.2d 314 (Ind. Tax Ct.2013). On December 2, 2013, after its motion to reconsider was denied, the Department requested that the Court certify Garwood III for interlocutory appeal. The Court denied the Department's request on December 20, 2013. On June 3, 2014, the Department filed a Motion for Summary Judgment. The Court held a hearing on December 5, 2014. Additional facts will be supplied as necessary.
Summary judgment is proper only when the designated evidence demonstrates that no genuine issues of material fact exist and the moving party is entitled to judgment as a matter of law. Ind. Trial Rule 56(C). When reviewing a motion for summary judgment, the Court will construe all properly asserted facts and reasonable inferences drawn therefrom in favor of the non-moving party. See Scott Oil Co. v. Indiana Dep't of State Revenue, 584 N.E.2d 1127, 1128-29 (Ind. Tax Ct.1992).
The Department contends that it is entitled to judgment as a matter of law because it has already "returned all [of the] monies [that] it obtained from Garwood, [and therefore] there is nothing else left for [her] to receive from the Department." (See Resp't Confd'l Mem. Supp. Mot. Summ. J. ("Resp't Br.") at 1.) The Department explains that because a tax payment under Indiana Code § 6-8.1-8-1
First, on October 31, 2013, the Court already determined that it has subject
Moreover, Indiana's notice pleading provision, Indiana Trial Rule 8(A), requires "only `a short and plain statement of the claim showing that the pleader is entitled to relief.'" Trail v. Boys & Girls Clubs of Nw. Indiana, 845 N.E.2d 130, 135 (Ind.2006) (citation omitted). Garwood's petition alleges that she is entitled to relief because 1) the Department seized property that was valued at $125,235; 2) Garwood filed a refund claim for $122,684.50; and 3) the Department only returned $175.48. (See Resp't Des'g Evid., Ex. 4 ¶¶ 4-9.) Garwood subsequently explained that the Department's allegedly improper "closed door" sale of her animal inventory to the U.S. Humane Society pursuant to invalid jeopardy tax assessments entitles her to relief. (See Pet'r Resp. Resp't Mot. Summ. J. at 2-5; Hr'g Tr. at 7-8.) Consequently, even if the Court found that the provision of goods or services does not constitute a tax payment under Indiana Code § 6-8.1-8-1, the Department would not be entitled to an entry of summary judgment because Garwood has presented a claim for which this Court can provide relief. See Harlan Sprague, 583 N.E.2d at 224 (explaining that a taxpayer properly invoked this Court's jurisdiction and its judicial remedies by appealing the Department's denial of its refund claim concurrently with its § 1983 claim). As such, Garwood's claim for compensatory damages will be heard in the Tax Court without a jury. See IND.CODE § 33-26-6-1 (2014) (stating that the Court "shall try each original tax appeal without the intervention of a jury"); State Line Elevator, Inc. v. State Bd. of Tax Comm'rs, 526 N.E.2d 753, 753-54 (Ind. Tax Ct.1988) (holding that a taxpayer does not have a constitutional right to a jury trial in a statutory proceeding).
For the above stated reasons, the Court cannot conclude that the Department properly denied Garwood's refund claim as a matter of law. Accordingly, the Court DENIES the Department's motion for summary judgment. The Court will issue, under separate cover, an order scheduling this matter for further proceedings.
SO ORDERED.