State Bar of Wisconsin Return to wisbar.org Wisconsin Tax Appeals Commission


[WP]

STATE OF WISCONSIN

TAX APPEALS COMMISSION


CASSANDRA TATE

8910 F N. 95th Street

Milwaukee, WI 53224,

Petitioner,

vs.

WISCONSIN DEPARTMENT OF REVENUE

P.O. Box 8907

Madison, WI 53708 ,

Respondent.

DOCKET NO. 03-I-216

RULING AND ORDER


THOMAS M. BOYKOFF, COMMISSIONER:

This matter comes before the Commission on the motion of the respondent Wisconsin Department of Revenue ("Department") to dismiss this case because petitioner did not timely file her petition for review with the Commission under Wis. Stat. § 73.01(5)(a).

Petitioner represents herself and has not submitted any opposition to the motion. The Department is represented by Deputy Chief Counsel Robert J. Hackman, who has submitted a notice of motion and two affidavits, with exhibits.

After reviewing the entire record, the Commission hereby finds, rules, and orders as follows:

FACTS

1. Under date of September 30, 2002, the Department issued an assessment to petitioner in the amount of $5,800.99, including Wisconsin income tax and interest, for tax years 1998 through 2001.

2. Under date of November 19, 2002, petitioner wrote a letter to the Department which was deemed to be a petition for redetermination. The letter contained information petitioner believed the Department required.

3. Under date of March 24, 2003, the Department denied petitioner's petition for redetermination. The denial was sent by certified mail, return receipt requested, and was delivered to petitioner on March 25, 2003.

4. On July 22, 2003, petitioner filed a petition for review with the Commission, by ordinary mail. Petitioner enclosed several documents with her petition, including copies of birth certificates for her children, social security cards, information about the rent she paid on her residence for July 2001, and a copy of her apartment lease for August 2000. A filling fee was not enclosed with the petition, but was received by the Commission on July 29, 2003.

5. The final day for petitioner to timely file a petition for review with the Commission under Wis. Stat. §§ 71.88(2)(a) and 73.01(5)(a) was May 27, 2003(1); this was 60 days after petitioner received the Department's notice of action on her petition for redetermination.

APPLICABLE WISCONSIN STATUTES

73.01 Tax appeals commission.

* * *

(5) APPEALS TO COMMISSION.

(a) Any person who . . . has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination . . . may . . . within 60 days after the redetermination but not thereafter, file with the . . . [Tax Appeals] [C]omission a petition for review of the action of the department of revenue . . . . [Emphasis added.]

71.88 Time for filing an appeal.

* * *

(2) APPEAL TO THE WISCONSIN TAX APPEALS COMMISSION.

(a) Appeal of the department's redetermination of assessments . . . . If a petition is not filed with the commission within the time provided in s. 73.01 . . . the assessment . . . shall be final and conclusive.

RULING

Petitioner was served the redetermination letter ("Notice of Action") of the Department on March 25, 2003. Under Wis. Stat. §§ 71.88(2)(a) and 73.01(5)(a), appeals to the Commission must be made within 60 days after petitioner's receipt of the Department's action. In this case, the 60-day period expired on May 27, 2003. Petitioner filed her appeal with the Commission on July 22, 2003, almost two months after the final day for filing.

Petitioner's petition for review asserts that she complied with the Department's request by providing copies of her children's birth certificates and social security cards. The Notice of Action does not address whether the Department received and reviewed these documents. If not, while the Commission has no authority to order the Department to review these documents and determine if they provide relevant information affecting the assessment, the Department is urged to do so.

In her petition for review, petitioner also asserts that she works hard to support herself and her children; that she has "no money to give to the government"; and that the Department should pursue people who have more money and do illegal things to get it. However, the Commission has no authority under any statute to make an exception to the 60-day provision, even if it wanted to. By law, the Commission cannot act on an appeal filed after the due date, other than to dismiss it for lack of timely filing.

IT IS ORDERED

That the Department's motion is granted, and petitioner's petition for review is dismissed.

Dated at Madison, Wisconsin, this 17th day of November, 2003.

WISCONSIN TAX APPEALS COMMISSION

Don M. Millis, Commission Chairperson

Thomas M. Boykoff, Commissioner

ATTACHMENT: "NOTICE OF APPEAL INFORMATION"

1 The 60th day was May 24, 2003, a Saturday. By operation of Wis. Stat. § 801.15(1)(b), the 60th day became May 27, 2003, the next succeeding day following the Memorial Day legal holiday on Monday, May 26, 2003.