Daniel L. Berglund, Relator v. Commissioner of Revenue

OPINION

GILDEA, Chief Justice.

This‘case comes to us after thfe tax court denied an appeal in which relator Daniel L. Berglund challenged the validity of returns that the Commissioner of Revenue prepared and filed on his behalf. Berg-lund’s challenge asserted that the commissioner-filed returns were invalid because the Commissioner did not sign them as •required' by Minn. R. >8160.0620 (2015). Because the relevant statutes do not re quire that the Commissioner sign commissioner-filed returns in order for those returns to be valid, we affirm.

On May 12, 2014, the Minnesota Depart ment of Revenué…