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Early Opinion Digest

Tax Court Digest: Dec. 7

Income Tax Residency Appellant filed her 2008 Minnesota income tax return as a nonresident claiming that she was a Florida resident that year. The Commissioner assessed appellant $47,460.64 in additional Minnesota income tax, penalty, and interest on the ground that, ...

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Tax Court Digest: Nov. 30

Appeals Appealable Orders Taxpayer filed a notice of appeal from correspondence she received from the Department of Revenue’s Collection Division terminating a payment agreement for certain tax debts arising from previously issued tax orders. The commissioner moved to dismiss. The ...

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