Last week the Ohio Supreme Court concluded that it is permissible for Ohio taxpayers to present new evidence during Ohio Board of Tax Appeals hearings in the court’s ruling in the case of MacDonald v. Shaker Heights Board of Income Tax Review (Slip Opinion No. 2015-Ohio-3290).

What This Ruling Means for Taxpayers:

• Both individuals and businesses may present new evidence when appealing municipal income tax decisions to the Ohio Board of Tax Appeals (OBTA).
  • Previously, facts considered in OBTA appeals were typically limited to the findings presented by the Municipal Board of Appeal (MBOA).
• The ruling in MacDonald v. Shaker Heights BITR also upheld the determination that taxpayers can choose a non-lawyer representative in MBOA cases, including a Certified Public Accountant (CPA).

We hope this information has been helpful to you.  If you have questions about MacDonald v. Shaker Heights BITR, please contact your Whalen & Company representative.

More Information:

• “Supreme Court Ruling a big win for Ohio municipal taxpayers” – OSCPA
• MacDonald v. Shaker Heights Board of Income Tax Review (Slip Opinion No. 2015-Ohio-3290)