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BYERS v. COMMISSIONER OF REVENUE

No. A07-615.

741 N.W.2d 101 (2007)

Deanna L. BYERS, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

November 15, 2007.

Attorney(s) appearing for the Case

Deanna L. Byers, Wayzata, MN, pro se.

Lori Swanson, Minnesota Attorney General, Catherine M. Keane, Assistant Attorney General, St Paul, MN, for Respondent Commissioner of Revenue Attorneys.

Considered and decided by the court en banc.

OPINION

ANDERSON, Russell A., Chief Justice.

Relator Deanna L. Byers ("Byers") appeals a Minnesota Tax Court order requiring her to pay state income tax for the tax years 1996, 1997, and 1998. She argues that (1) the tax court lacked jurisdiction; (2) it is unconstitutional to place the burden of proof on the taxpayer to show the incorrectness or invalidity of the Commissioner of Revenue's assessment; (3) her failure to receive notice of the procedures for...

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