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Notice Of Appeal Of Order Of Commissioner Of Revenue 1 - Minnesota
| Notice Of Appeal Of Order Of Commissioner Of Revenue Form. This is a Minnesota form and can be used in Tax Court District Court Statewide . |
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Last revised 7/03 MINNESOTA TAX COURT FORM 1 NOTICE OF APPEAL OF AN ORDER OF THE COMMMISSIONER OF REVENUE MINN. STAT. CH. 271 1. Appellant(s) [T 2. Indicate the division of Court being appealed to: Regular Division Small Claims Division (see instructions below): In appealing to small claims division, appellant/s is/are aware of the fact that no appeal may be had from a small claims judgment and agrees that the dec ision of the Tax Court shall be conclusive. 3. Minnesota County of Residence: 4. Indicate where hearing is to be held: At courthouse in Minnesota County of Residence At Tax Courts hearing room in St. Paul, Minnesota 5. Date of Order (Notice Date): 6. Account Number or MN ID Number: 7. Social Security No(s). [if applicable] 8. Type of Tax: (for property tax, use Minnesota Tax Court Form 7) 9. If being assessed personally liable for a tax originally incurred in another name, list the name of the person or business involved: 10. Tax Year(s) or Period(s) Involved: 11. Attach a copy of the order being appealed from. State reasons for your appeal (attach --DO NOT WRITE IN THIS SECTION- additional pages if necessary): (For Tax Court Use Only) 12. Address of Appellant(s) or Attorney: 15. WHEREFORE, appellant(s) pray(s) this Honorable Court for a determination on appellant(s) claim. Signature of Appellant (or Attorney for Appellant) 13. Telephone number: ( ) Signature of Additional Appellant (or Attorney) 14. Attorney Registration Number: INSTRUCTIONS 1. The Notice of Appeal must be filed within sixty (60) days of the Notice Date in the Commissioners Order (any document imposing a tax liability or denying in whole or in part a refund). The Tax Court, for cause shown, may by written order extend the time for appealing thirty (30) days. The extension must be requested within sixt y (60) days of the Notice Date in the Commissioners Order. 2. If the amount in controversy is less than $5,000, the taxpayer has the option of appealing to either the Regular or Small Cl aims Division of the Tax Court. If the amount in controversy is over $5,000, an appeal must be to the Regular Division of the Tax Court. 3. FILING FEE: $235.00 Regular Division OR $150.00 Small Claims Division, payable to Clerk of Tax Court. Regular Division Taxpayer is required to pay for court reporter costs, see Minn. Stat. Sec. 271.07. 4. FILING PROCEDURES: a) complete all sections of the front of this form and make two copies with attachments; and b) fill out the appropriate Affidavit/Admission of Service on the back of the original form; and c) then file the original form with your filing fee with the Minnesota Tax Court, 245 Minnesota Ju dicial Center, 25 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155; and d) serve one copy upon the Commissioner of Revenue at 600 Nort h Robert Street, Suite 4000, St. Paul, MN 55146-0600 (see back fo r further details); and e) keep the second copy for your records. For alternate methods of filing see Minn. Stat. Ch. 271 MINNESOTA TAX COURT Web Site: www.taxcourt.state.mn.us Telephone: (651) 296-2806 E-Mail: info@taxcourt.state.mn.us <<<<<<<<<********>>>>>>>>>>>>> 2 EXPLANATION OF AFFIDAVITS OF SERVICE An Affidavit of Service tells the court that you have notified the Commissioner of Revenue that you are filing an appeal by serving him/her with a copy of the appeal. You need only complete this portion of the form on the original being sent to the Court. Below are the types of affidavits of service. Use only one of these methods of service. 1) Affidavit of Service by Mail : By mailing a copy of the appeal to the Commissioner of Revenue and signing a statement before a notary public that you did this. 2) Admission of Service : By delivering a copy to the Commissioner of Revenue in person and getting an employee of the Commissioners Office to sign that a copy of the appeal was received. 3) Affidavit of Personal Service : By having someone not a party to the appeal (such as a process server) deliver the required copy to the Commissioner of Revenue, and having that person sign a notarized statement that the delivery was made. Affidavit of Service By Mail STATE OF MINNESOTA ) ) COUNTY OF ) , being first duly sworn, says that on this day of , 20 , he/she served the attached Notice of Appeal on the Commiss ioner of Revenue by placing a true and correct copy in an envelope and addressing the same as follows: Commissioner of Revenue, 600 North Robert Street, Suite 4000, St. Paul, MN 55146-0600, and depositing it with postage prepaid in the United States mail. Subscribed and sworn to before me this day of , 20 . Notary Public Signature of Affiant Admission of Service Service of one copy of the attached Notice of Appeal is hereby OFFICE OF THE COMMISSIONER OF REVENUE admitted this day of , 20 . BY Affidavit of Personal Service STATE OF MINNESOTA ) ) COUNTY OF ) , being first duly sworn, says that on this day of , 20 , he/she delivered a true and correct copy of the Notice of Appeal to the office of the Commissioner of Revenue at 600 North Robert Street, Suite 4000, St. Paul, MN 55146-0600, and deposi ting it with postage prepaid in the United States mail. Subscribed and sworn to before me this day of , 20 . Notary Public Signature of Affiant
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