Tax Court Digest: Dec. 18, 2024

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Appeals

Service

Appellant appealed from an order affirming the Commissioner of Revenue’s determination that appellant was ineligible for the Working Family Credit because another eligible individual also had claimed, and been paid, the credit. The Commissioner moved to dismiss for failure to effect service. Noting that there was no evidence to support appellant’s assertion that she mailed the notice of appeal, and that there was no proof of service, the Tax Court dismissed the appeal for lack of jurisdiction.

69DU-CV-24-1064 Ramos v. Comm’r of Revenue

Attorney Discipline

Co-Counsel

The attorney for petitioner in this matter, Kyle Sheehan, an Illinois attorney, continuously failed to file responsive pleadings, to appear at hearings, to appear for trial, and, more generally, to respond to court administration’s requests for status updates on cases. Consequently, the Tax Court required

Sheehan to join with local co-counsel on any new property tax petition filed challenging the 2024 assessment.

07-CV-24-1510 Keystone Cmtys. of MKTO v. County of Blue Earth

Property Tax

Disclosures

Petitioner filed a property tax petition, contesting the county’s assessment for taxes payable in 2024 of income-producing in Mankato. County moved to dismiss this case on the ground that petitioner failed to timely disclose certain income and expense information as required by Minn. Stat. § 278.05, subd. 6(a). Petitioner did not respond or appear at the hearing. The Tax Court granted the motion.

07-CV-24-1510 Keystone Cmtys. of MKTO v. County of Blue Earth

Property Tax

Trial

Petitioner challenged the assessment for taxes payable in 2023 of property located in Minneapolis. After petitioner was granted a continuance, petitioner did not appear for trial, and the county moved to dismiss. The Tax Court granted the motion under Minn. Stat. § 271.06, subd. 6.

27-CV-23-5956 Omarxeyd v. County of Hennepin