Carroll Brothers, LLC, Ben's Back Alley Kitchen, LLC and Benjamin Carroll v. Christopher Graham

Summary

The Court affirmed summary judgment for the Mississippi Department of Revenue, holding that MDOR presented sufficient evidence that it mailed the taxpayers’ assessments to their updated address. The Court also rejected the taxpayers’ procedural due-process challenge, concluding that mailing the assessments was reasonably calculated to provide notice and an opportunity to appeal. The Court reviewed both summary judgment and the tax appeal issues de novo.