SOYKA v. COMMISSIONER OF REVENUE

No. A13-0434.

842 N.W.2d 682 (2014)

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

Supreme Court of Minnesota.

February 19, 2014.


Attorney(s) appearing for the Case

Sharon A. Soyka, Saint Cloud, Minnesota, pro se relator.

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


Considered and decided by the court without oral argument.

OPINION

STRAS, Justice.

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 Sharon A. Soyka for lack of subject matter jurisdiction based on its conclusion...

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