The Ohio Supreme Court recently ruled in favor of the taxpayer in Crown Communications, Inc. v. Testa, 2013-Ohio-3126, who we represented. The Tax Commissioner failed to provide proper instructions to the taxpayer as to how to appeal a final assessment. Rather than appealing to the Board of Tax Appeals, which is the normal appeal procedure for a final assessment, the taxpayer followed the Tax Commissioner’s instructions relating to a preliminary assessment and filed a petition for reassessment with the Tax Commissioner. Holding that the taxpayer had the option to treat the assessment as preliminary (and appeal to the Tax Commissioner) or final (and appeal to the Board of Tax Appeals), the Court agreed with the taxpayer that the Tax Commissioner retained jurisdiction over the taxpayer’s administrative appeal due to the Tax Commissioner’s statutory duty to provide correct instructions.