Brachtl v. Department of Revenue

The taxpayer’s (appellant’s) position is a simple one. He concludes that sec. 227.16 (1), Stats., which sets forth the procedural requirements for an appeal or review of a decision and order of the Wisconsin Tax Appeals Commission does not require that there be a service of the petition for review on the Tax Appeals Commission in addition to the service on the State Department of Revenue.

Sec. 227.16 (1), Stats., in its pertinent parts reads as follows:

“. . . Proceedings for review shall be instituted by serving a petition therefor . . . upon the agency . . . and by filing such petition in the…