Supreme Court of Rhode Island July 5, 2012, No. 2011-171-Appeal (Sullivan v. Reilly)

OPINION

Justice FLAHERTY,

for the Court.

The plaintiff is the State of Rhode Island Tax Administrator. He filed this collection action against the defendants, William J. and Marielle Reilly, in pursuit of more than $1 million in assessed, but unpaid, personal income taxes from the late 1990s.