Sharon A. Soyka v. Commisisoner of Revenue. MN tax court time for appeal
On May 30, 2012, the Minnesota Commissioner of Revenue mailed a notice to Sharon A. Soyka stating that it would file a tax return on her behalf for 2008, and that she owed over $2000. 61 days later, she mailed a notice of appeal to the Minnesota Tax Court. The Tax Court dismissed the appeal, since it concluded that she had filed the notice of appeal one day after the 60 day time limit of Minn. Stat. 271.06.
She sought review in the Minnesota Supreme Court, and argued that she was entitled to 63 days to file, since Minnesota Rule of Civil Procedure 6.05 allows an extra three days when the original notice was sent by mail.
The Minnesota Supreme Court, in an opinion written by Justice Stras, agreed with Soyka, and allowed the appeal. The Court noted that the statute states that the rules of civil procedure "shall govern the procedures of the Tax Court, where practicable." Since Rule 6.05 allows an extra three days for mailing, the Court held that this provision was controlling. Chief Justice Gildea and Justice Dietzen dissented, and argued that the judicial branch has no authority to extend the subject matter jurisdiction of an executive branch court.
No. A13-0434, ___ N.W.2d ___ (Minn. Feb. 19, 2014).
Please see the original opinion for the court's exact language.
Richard P. Clem is an attorney and continuing legal education (CLE) provider in Minnesota. He has been in private practice in the Twin Cities for 25 years. He has a J.D., cum laude, from Hamline University School of Law in St. Paul and a B.A. in History from the University of Minnesota. His reported cases include: Asociacion Nacional de Pescadores a Pequena Escala o Artesanales de Colombia v. Dow Quimica de Colombia, 988 F.2d 559, rehearing denied, 5 F.3d 530 (5th Cir. 1993), cert. denied, 510 U.S. 1041 (1994); LaMott v. Apple Valley Health Care Center, 465 N.W.2d 585 (Minn. Ct. App. 1991); Abo el Ela v. State, 468 N.W.2d 580 (Minn. Ct. App. 1991).
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