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Georgia Dep't of Revenue v. Moore

Corporate officers are jointly and severally liable for their company's unpaid sales taxes, and a jointly and severally liable person is not a necessary party to a lawsuit involving another such person.

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This is the second appearance of this business sales and use tax case before this court. In the first appearance, Georgia Department of Revenue v. Moore,1 this court affirmed the judgment of the superior court, which had reversed the final administrative decision of the Georgia Department of Revenue the Department regarding the tax liability of Richard Moore, a corporate officer.2 We found that, by voluntarily refunding to the corporation’s majority owner, Thomas Turrentine, a portion of the taxes owed, the Department forfeited any right it had to recoup from Moore the payment it made to Turrentine.3

The Department appealed and, in Georgia Department of Revenue v. Moore,4 the Supreme Court of Georgia reversed our decision, holding that “the voluntary payment doctrine set forth in OCGA § 13-1-13 is a concept applicable to contracts, not tax indebtedness.”5 Citing OCGA § 9-11-19 a 2, the Court remanded the case for us “to consider the issue of whether Moore was a necessary party to Turrentine’s refund action, and, if so, what consequences would follow in relation to this appeal.”6

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