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RICHARDS v. IOWA DEPT. OF REVENUE

No. 84-260.

362 N.W.2d 486 (1985)

R.K. RICHARDS, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

February 13, 1985.

Attorney(s) appearing for the Case

R.K. Richards, pro se.

Thomas J. Miller, Atty. Gen., and Harry M. Griger, Sp. Asst. Atty. Gen., for appellee.

Considered by UHLENHOPP, P.J., and HARRIS, LARSON, CARTER, and WOLLE, JJ.

WOLLE, Justice.

When petitioner filed his petition for judicial review of a decision of the Iowa Department of Revenue (department), he personally delivered a copy of the petition to the office of an attorney for a party in the case, but he did not take an acknowledgment of service. The district court granted the department's special appearance. It read into the service requirements of the pertinent statute governing judicial review (Iowa Code § 17A.19(2) (1983...

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