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SOYKA v. COMMISSIONER OF REVENUE

No. A12-1706.

834 N.W.2d 711 (2013)

Sharon A. SOYKA, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 31, 2013.

Attorney(s) appearing for the Case

Sharon A. Soyka, St. Cloud, MN, pro se relator.

Lori Swanson , Attorney General, Kathryn M. Woodruff , Tamar N. Gronvall , Assistant Attorneys General, Saint Paul, MN, for respondent.

OPINION

STRAS, Justice.

The question presented in this case is whether the Minnesota Tax Court has subject matter jurisdiction over an appeal when a taxpayer fails to file a notice of appeal within 60 days after notice of the making and filing of an order of the Commissioner of Revenue. The tax court dismissed Soyka's appeal for lack of subject matter jurisdiction. We affirm.

I.

On January 19, 2012, the Commissioner of Revenue ("the Commissioner...

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