Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Myers v. Department of Taxation

Court of Claims of Ohio

July 5, 2019

TIMOTHY M. MYERS Requester
v.
DEPARTMENT OF TAXATION Respondent and PRECOURT SPORTS VENTURES, LLC, et al. Intervening Respondents

          DECISION

          PATRICK M. MCGRATH, JUDGE

         I. Introduction

         {¶1} Requester Timothy M. Myers, respondent Ohio Department of Taxation (Department), and intervening respondents Precourt Sports Ventures, LLC, Team Columbus Soccer, L.L.C., and Crew Soccer Stadium Limited Liability Company object to a special master's report and recommendation (R&R) issued on April 25, 2019. In the R&R the special master recommended redaction and production of tax filings requested by Myers. Myers has clarified the records he seeks, stating in his objections:

I have no interest in receiving employee tax withholding records of the Intervenors [Precourt Sports Ventures, LLC, Team Columbus Soccer, L.L.C., and Crew Soccer Stadium Limited Liability Company]. Also, given the burden that I anticipate would be placed upon the Department of Taxation to redact the numerous sales tax records, I will forego my right at this time to receive these records as I believe they will be of limited value to my research. Therefore, the relevant tax records for my request are the pass-through entity tax records (with any additional filings related to them) and the commercial activity tax records.

         (Objections, 3.)

         II. Background

         {¶2} On August 16, 2018, Myers sued the Department pursuant to R.C. 2743.75(D), alleging that the Department denied his request for "an opportunity to inspect or obtain copies of any tax filings or records for the years 2012 through 2017 for the LLCs [limited liability companies] that constitute the Columbus Crew S.C. soccer team." Myers claimed that the limited liability companies were subject to public-records requests by virtue of R.C. 5709.081(D).

         {¶3} The court appointed an attorney as a special master in the cause. The court, through the special master, referred the case to mediation. After mediation failed to successfully resolve all disputed issues between the parties, the court returned the case to the special master's docket.

         {¶4} The Department filed a response and a supplemental response to Myers' complaint. The special master ordered the Department to file under seal any record responsive to Myers' request. On motion by Precourt Sports Ventures, LLC, Team Columbus Soccer, L.L.C., and Crew Soccer Stadium Limited Liability Company (collectively Intervenors), the special master granted a request to intervene in the cause. The special master also permitted additional briefings.

         {¶5} On April 25, 2019, the special master issued an R&R wherein he determined that the records filed under seal fell within four categories. (R&R, 2.) The special master found that the records filed under seal were not categorically exempt from disclosure, but the Department was required to redact certain information from each record before the records were provided to Myers. (R&R, 5-6, 9.)

         {¶6} Four business days after Myers received a copy of the R&R, Myers filed written objections to the R&R with Myers certifying that he sent a copy of his objections "by regular U.S. Mail" to counsel for the Department and Intervenors.

         {¶7} Seven business days after the Department received a copy of the R&R, the Department filed written objections to the R&R with the Department's counsel certifying that she sent a copy of the objections to the other parties by "electronic mail." Later, the Department's counsel filed a notice, indicating that she mistakenly did not serve the Department's objections by certified mail, return receipt requested (as required by R.C. 2743.75(F)(2)), but she subsequently corrected the oversight. And seven business days after the Department received a copy of Myers' objections, the Department filed a response to Myers' objections and with the Department's counsel certifying that she sent a copy of the response to the other parties "by certified U.S. Mail, return receipt requested."

         {¶8} Six days business days after Intervenors received a copy of the R&R, the Intervenors filed written objections to the R&R with Intervenors' counsel certifying that she sent a copy of Intervenors' objections to the other parties "by certified U.S. Mail" without indicating whether a "return receipt" was requested. And seven business days after the Intervenors received a copy of Myers' objections, Intervenors filed a response to Myers' objections with Intervenors' counsel certifying that she sent a copy of Intervenors' response to the other parties "by certified U.S. Mail" without indicating whether a "return receipt" was requested.

         III. Law ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.