MUNEM S. ABUKHAMIREH,                                               DOCKET NO. 20-I-188














                        LORNA HEMP BOLL, COMMISSIONER:


                        This case comes before the Commission for decision on the Respondent’s Motion to Dismiss the Petitioner’s Petition for Review as untimely. The Petitioner, Munem S. Abukhamireh, of Franklin, Wisconsin, is represented by Sher K. Sharwani, Senior Tax Consultant, SS Tax & Accounting. The Respondent, the Wisconsin Department of Revenue (“the Department”), is represented by Chief Counsel Dana J. Erlandsen. For the reasons stated below, the Commission finds that the Petitioner’s Petition was not filed in a timely manner as required by statute and, therefore, grants dismissal.


1.                  On July 23, 2019, the Department issued the Petitioner a Notice of Office Audit Amount Due – Individual Income Tax in the amount of $78,833.21 for the periods ending December 31, 2014 through December 31, 2017. (Affidavit of Resolution Officer Jason Ledger (“Ledger Aff.”), Ex. A.)

2.                  On or about August 23, 2019, the Petitioner filed a Petition for Redetermination with the Department. (Ledger Aff., Ex. B.)

3.                  The Department denied the Petition for Redetermination by Notice of Action dated July 3, 2020, which Petitioner received by certified mail on July 8, 2020. (Ledger Aff., Ex. C.)

4.                  The 60-day period provided for in Wis. Stat. § 73.01(5)(a), for the timely filing a Petition for Review appealing the action of the Department of Revenue on the Petitioner’s Petition for Redetermination expired on September 6, 2020. That date fell on a Sunday, so the deadline is extended to Monday, September 7, 2010.

5.                  The Tax Appeals Commission received Petitioner’s Petition for Review appealing the Department’s denial of his Petition for Redetermination on September 11, 2020, via regular U.S. mail. (Commission file.)

6.                  On October 2, 2020, the Department filed a Motion to Dismiss the Petitioner’s Petition for Review as untimely, along with an affidavit, exhibits, and a Brief in support of the Motion. (Commission file.)

7.                  The Petitioner responded with information regarding the substance of its claim but without evidence refuting the untimeliness of the filing.


A motion to dismiss will be granted if the Commission finds it does not have proper jurisdiction. Without jurisdiction to hear the matter, the Commission has no alternative other than to dismiss the action. See Alexander v. Dep’t of Revenue, Wis. Tax Rptr. (CCH) ¶ 400-650 (WTAC 2002).

The specific statute at issue here outlines the requirements for filing a valid and timely petition for review with the Commission:

Wis. Stat. § 73.01(5)(a): Any person who is aggrieved . . . by the redetermination of the department of revenue may, within 60 days of the redetermination . . . but not thereafter, file with the clerk of the commission a petition for review of the action of the department of revenue . . . . For purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.



The date on which a petition for review is “filed” with the Commission under Wis. Stat. § 73.01(5)(a) has consistently been held to be the date on which the petition is physically received in the Commission’s office. See Edward Mischler v. Dep’t of Revenue, Wis. Tax Rptr. (CCH) ¶ 202-159 (WTAC 1983). Unless otherwise provided by statute, a document is filed on the date it is received by the Commission, not the date it is mailed. See Laurence H. Grange v. Dep’t of Revenue, Wis. Tax Rptr. (CCH) ¶ 400-017 (Dane Co. Cir. Ct. 1993). The one exception in Wis. Stat. § 73.01(5)(a) states that a petition is timely if it is mailed: (1) by certified mail; (2) in a properly addressed envelope; (3) with postage prepaid; and (4) postmarked before midnight of the last day for filing. Petitioner’s Petition was filed by ordinary mail, so this exception does not apply.

The 60-day period for the timely filing a Petition for Review in this case expired on September 7, 2020. The Petitioner mailed this Petition by regular, not certified, mail, and the Commission received it on September 11, four days after the final date allowable for filing. Under any of the rules of Wis. Stat. § 73.01(5)(a) applicable to the time for filing a petition for review with the Commission, the Petition in this matter was untimely. Therefore, the redetermination is final and no longer appealable. Wis. Stat. § 71.88(2)(a).[1]


The Petitioner’s Petition for Review was not timely filed as required by Wis. Stat. § 73.01(5)(a) and, thus, the Commission lacks jurisdiction in this matter.


The Department’s Motion to Dismiss is hereby granted, and the Petition for Review is dismissed.

                        Dated at Madison, Wisconsin, this 3rd day of February, 2021.




Elizabeth Kessler, Chair



Lorna Hemp Boll, Commissioner



David L. Coon, Commissioner




[1] If a petition is not filed with the commission within the time provided in s. 73.01 . . . the assessment, refund, or denial of refund shall be final and conclusive.