Government Transparency: Commissioner of Revenue to be Bound by Court Decisions

On Thursday, March 21, 2024, the Minnesota Senate Tax Committee had a hearing regarding Chair Ann Rest’s bill, Senate File (SF) 4725, which amends Minnesota Statutes 2022, sections 270C.07, subdivision 1 and 270C.33 to ensure that the Commissioner of Revenue is bound by Minnesota Tax Court decisions in situations where the Commissioner opts not to proceed to the Minnesota Supreme Court. SF4725 was drafted in response to a series of recent cases arising from both courts.

One of Wagner Tax Law’s attorneys, Ben Wagner, had the opportunity to testify to the merits of SF4725. He provided that testimony alongside Mr. Geno Fragnito, Minnesota Society of CPAs, and Ms. Jennifer Pusch, Frederickson and Byron, and that testimony can be seen below:

SF4725 is scheduled to be discussed by the Minnesota House of Representatives (House) on Tuesday, April 2, 2024, as a companion to House File (HF) 4934, where Ben will once again have the opportunity to testify to the bill’s merits. The hearing can be viewed live on the scheduled date at 1:00PM (CT), and will be available to view on the House’s website.