Minnesota Tax Court Rulings
Updated January 2025
The Minnesota Tax Court was established as an executive branch agency with the responsibility of hearing tax-related cases. The court's mission is to provide timely and equitable disposition of appeals of orders issued by the commissioner of Revenue and local property tax valuations, classification, equalization and/or exemptions.
In the past, there have been Tax Court cases where the Minnesota Department of Revenue lost, chose not to appeal, and is still not following the court’s ruling. Tax professionals and businesses rely on Tax Court rulings when deciding what position to take on future tax questions. Consistent application of the law and guidance from tax administrators is required so taxpayers can properly comply with the laws.
Legislation to clarify the application of Tax Court rulings was debated during the 2024 legislative session but not included in the final tax bill.
The issue
Tax professionals and businesses often rely on Tax Court rulings when deciding what position to take on future tax questions. Consistent application of the law and guidance from tax administrators is required so taxpayers can properly comply with the laws.
Why you should care
In the past there has been some uncertainty about who the Tax Court opinions apply to and whether taxpayers can rely on the opinions for guidance.
The MNCPA supports legislation to amend current statute and clarify who is bound by Tax Court decisions and how the decisions can be appealed.
What you can do
Contact your legislators and ask them to support legislation to provide tax advisers and taxpayers more certainty when filing a tax return.
Influencing positive change
With the help of your donations to the MNCPA PAC, we have had great success at the Capitol throughout the past decade.
Reasons to contribute:
- Carry a unified message on CPA issues to legislators.
- Raise CPAs' visibility at the Capitol.
- Continue the proven track record of success.
Contribute to the PAC
