Fei Xu v. Department of Revenue ex rel. Ning Zhang

I dissent for a number of reasons. First, in light of the limited record in this case, one cannot conclude what arguments the Department did or did not raise below. The parties filed appendices in lieu of the entire record. Appellant did not submit certain motions, any responses the Department may have filed below, or any transcripts from the hearings. The majority asserts that the Department contends for the first time on appeal that appellant failed to exhaust his administrative reme*893dies. Because we do not have a complete record and have only appendices in lieu of the entire record, I…