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STATE OF MINNESOTA IN SUPREME COURT A09-2030

Tax Court

Anderson, G. Barry, J.

Andrew P. Hohmann, Relator, vs. Commissioner of Revenue, Respondent. ________________________ Andrew P. Hohmann, Rice, Minnesota, pro se. Lori Swanson, Attorney General, Mark B. Levinger, Assistant Attorney General, St. Paul, Minnesota, for respondent. ________________________ SYLLABUS Because late filing of an appeal to the tax court deprives that court of subject matter jurisdiction, the tax court did not err in dismissing Hohmann's appeal. Affirmed OPINION ANDERSON, G. Barry, Justice. This case arises from the Minnesota Tax Court's dismissal of relator Andrew Hohmann's appeal for lack of subject matter jurisdiction due to late filing. The parties do 1 Filed: April 15, 2010 Office of Appellate Courts

not dispute the facts in this case--i.e., that the relevant appeal documents were not received by the tax court until after the filing deadline had passed. The sole legal issue before us is whether late filing of an appeal to the tax court deprives that court of subject matter jurisdiction. We conclude that it does. We affirm. In December 2008, the Commissioner of Revenue ordered Hohmann to pay an additional $5,268.10 in taxes based on undeclared income from tax years 2005-2007. Hohmann's administrative appeal to the Commissioner was denied on February 27, 2009. The deadline for filing an appeal with the Minnesota Tax Court was April 28, 2009, 60 days after the filing of the order denying the administrative appeal. Minn. Stat.

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Minnesota Law