The Sun Shines Bright(er) in My Old Kentucky Home: Circuit Court Orders Disclosure

Circuit Court Orders Disclosureof Agency Decisions and Awards Attorney Fees

October 2014 By Jennifer Barber
Tax Report by Institute for Professionals in Taxation (IPT)

In Mark F. Sommer and Tax Analysts v. Finance and Administration Cabinet, Civil Action No. 13-CI-29 (Franklin Cir. Ct., Div. I, Aug 24, 2014), state tax practitioner Mark F. Sommer for the first time in his 27 years of practice, becomes the named party to a state and local tax lawsuit.*

On February 23, 2012, Sommer sought certain final administrative decisions (referred to as "Final Rulings" in Kentucky) in fully redacted format from the Kentucky Department of Revenue ("Revenue") via Open Records request.

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