Turner v. Commissioner of Revenue

OPINION

LILLEHAUG, Justice.

Taxpayers Brian and Dawn Turner appeal the Minnesota Tax Court’s dismissal of their appeal from an order of the Com*207missioner of Revenue (Commissioner). The tax court concluded that it lacked subject matter jurisdiction because the Turners’ appeal was untimely, as it was filed well after the 60-day deadline in Minn.Stat. § 271.06, subd. 2 (2012). The Turners argue that the statutory filing period did not begin to run when the order was issued because they did not consent to receive the order electronically and the Commissioner did not properly mail the order.…