Minn. R. agency 187, ch. 8610, pt. 8610.0040
A notice of appeal from an order of the commissioner of revenue and all other papers filed with the tax court in its St. Paul office or in district court must contain a caption in the following form:
STATE OF MINNESOTA
TAX COURT
| _____ | In The Matter of the Appeal from | |
| Appellant, | the Commissioner's Order dated | |
| _____ relating to | ||
| vs. | _____ (type of) tax of | |
| _____ for the | ||
| Commissioner of Revenue, | year ending _____ | |
| Appellee. |
A notice of appeal must refer to the order appealed from, state specifically the points of law and fact questioned by the appellant, and provide an address where service of notice and other papers in the matter may be made upon the appellant.
In all appeals under this part the appellee is the commissioner of revenue, who shall be designated by the official title without naming the individual holding the office. If a change occurs in the individual holding the office while an appeal is pending, the appeal does not abate and no substitution of parties is necessary.
The appellant is the taxpayer or the person or agency authorized by Minnesota Statutes, chapter 271, to appeal from an order of the commissioner.
If the appellant elects to file the appeal in the small claims division, the appeal must contain the following statement:
THE APPELLANT(S) IS (ARE) AWARE OF THE FACT THAT NO APPEAL MAY BE HAD FROM A SMALL CLAIMS DECISION AND AGREE(S) THAT THE DECISION OF THE TAX COURT SHALL BE CONCLUSIVE.
Minn. R. agency 187, ch. 8610, pt. 8610.0040
Statutory Authority: MS s 271.06