Finance Q&A

Service by first-class mail legal in Ohio? Lakewood contracts with the Regional Income Tax Agency to administer its municipal tax

Edwards Finance > Loans

Q. In 2000 I moved from Lakewood, Ohio, to New York; by 2001 I had no more financial affairs in Ohio. Lakewood contracts with the Regional Income Tax Agency to administer its municipal tax. Because RITA ignored my letters of explanation, I received a subpoena duces tecum from Lakewood, via ordinary first-class mail, ordering me to bring all records of my 2001 income subject to municipal income tax. (Yes, I filed my 2000 municipal tax return on time.) This is really a hypothetical, because I phoned the issuing office and they said they'd take care of it, but was that subpoena even legal? They have no proof of delivery; suppose I had simply ignored it? And a related question: if it is legal, and if I had ignored it, is there anything they could have done about it since I have no assets in Ohio and don't live there?

A. -I am not a lawyer, but -- doesn't a subpoena duces tecum require you to SEND the records, not to BRING the records. There is a considerable difference there. Also, the paragraph I cut suggested that you've been in contact with them, and hence

 


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