Tax Court – Appeals

admin//February 25, 2014//

Listen to this article

The question presented in this case is whether, when the Commissioner of Revenue serves notice of an order by United States mail, Minn. R. Civ. P. 6.05 extends the 60-day statutory deadline for filing an appeal with the Minnesota Tax Court. The Tax Court dismissed the appeal filed by relator for lack of subject matter jurisdiction based on its conclusion that her notice of appeal was untimely because Rule 6.05 did not extend the time for filing an appeal. The Supreme Court held that (1) when the Commissioner of Revenue serves notice of an order by United States mail, Minn. R. Civ. P. 6.05 adds 3 days to the 60-day deadline established by Minn. Stat. sec. 271.06, subd. 2, to appeal the order; and (2) relator timely appealed from an order of the Commissioner of Revenue when she filed her notice of appeal with the Tax Court within 63 days after the Commissioner of Revenue mailed notice of the order to her. Reversed.