Schober v. Commissioner of Revenue

OPINION

WRIGHT, Justice.

Relator Ronald Schober challenges the Minnesota Tax Court’s decision that the tax court lacked jurisdiction over an appeal from a letter of the Commissioner of Revenue. Schober also argues that the tax court erred by concluding that his refund claim is barred by res judicata and by his failure to pay taxes. We reverse the tax court’s decision as to its jurisdiction and affirm the tax court’s decision on the merits of Schober’s refund claim.

In 2005, the Department of Revenue (Department) audited Schober and determined that he had not remitted to the State certain funds…