Decision for Defendant rendered December 18, 2013.
HENRY C. BREITHAUPT, Judge.
This matter is before the court on the motion to dismiss filed by Defendant Department of Revenue (the department). Plaintiff (taxpayer) filed an opposition to the motion and a hearing was held on the matter on December 9, 2013.
In an attempt to appeal from a decision of a magistrate, counsel for taxpayer asserts that, to his best recollection, he sent to the court a complaint...
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