Virk v. Mississippi Department of Revenue, 133 So. 3d 809

Virk was assessed by MDOR for 2008–2009 income taxes and 2007–2010 sales taxes; he was represented by CPA Michael Mahoney who later ceased representation.
Virk timely appealed and a Board of Review hearing was set for October 13, 2011; MDOR notified Mahoney of the hearing on August 18, 2011.
Virk did not attend the October 13 hearing or submit a position in writing/electronically; the Board designated the appeal involuntarily withdrawn and noted this in its minutes.
Virk’s subsequent appeals to the Board of Tax Appeals and to Hinds County Chancery Court were dismissed, MDOR moving to dismiss on grounds that the withdrawal was final and not subject to review.
The chancery court ultimately dismissed Virk’s petition, and the Mississippi Supreme Court affirmed, holding Section 27-77-5(8) unambiguous and that involuntary withdrawal ends review; due process and chancery-jurisdiction challenges were rejected.
Virk’s appeal focuses on whether involuntary withdrawal is reviewable and whether he was denied due process, and whether the chancery court had jurisdiction to hear the matter.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Section 27-77-5 bars review of involuntary withdrawal	Virk argues ambiguity allowing review of continuance-related withdrawal	MDOR asserts unambiguous bar to review after involuntary withdrawal	Section 27-77-5(8) unambiguously bars review of involuntary withdrawal
Whether due process was violated by denial of continuance	Virk claims denial of continuance denied due process	MDOR contends notice and opportunity to be heard existed; no continuance request proven	No due-process violation; proper notice and hearing provided, alternative writing submission available
Whether chancery court had jurisdiction to hear the appeal	Virk argues chancery jurisdiction exists under constitutional equity; statute cannot divest	Section 27-77-5(8) divests further review; no jurisdiction	Chancery court lacked jurisdiction; statute controls and prohibits review after involuntary withdrawal

In re D.O., 798 So.2d 417 (Miss. 2001) (general rule objecting to review; limitations on appellate authority)
Khurana v. Miss. Dep't of Revenue, 85 So.3d 851 (Miss. 2012) (statutory interpretation of tax-review framework)
King v. Bunion, 43 So.3d 361 (Miss. 2010) (continuance denial context; due process considerations)
Buffington v. Miss. State Tax Comm'n, 43 So.3d 450 (Miss. 2010) (tax-appeal procedural issues under §27-77-5)
W.C. Fore v. Miss. Dep’t of Revenue, 90 So.3d 572 (Miss. 2012) (due process and administrative-review principles)