NASCAR Holdings, Inc. v. TestaAnnotate this Case
The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) dismissing NASCAR Holdings, Inc.’s notice of appeal solely because it was filed by an attorney who was not licensed to practice law in Ohio.
The Department of Taxation issued an assessment against NASCAR for $549,520. The Tax Commissioner affirmed the assessment. NASCAR filed a notice of appeal to the BTA. The notice was signed by a Florida-based attorney who was not licensed to practice law in Ohio. The BTA dismissed the appeal, finding that the attorney had engaged in the unauthorized practice of law when he prepared and filed the notice of appeal on NASCAR’s behalf and that this rendered the notice of appeal void ab initio, thereby depriving the Board of jurisdiction over NASCAR’s appeal. The Supreme Court reversed, holding that the BTA erred in not applying Jemo Associates, Inc. v. Lindley, 415 N.E.2d 292 (Ohio 1980), to the facts of this case.