Minnesota Tax Court Rulings
Updated January 2024
Legislation to clarify the application of Tax Court rulings was not debated during the 2023 legislative session because of pending litigation. Cities Management, Inc. filed an appeal asking the Minnesota Supreme Court to provide clarification related to Tax Court rulings and the MNCPA filed an amicus brief supporting Cities Management, Inc in its case versus the Commissioner of Revenue. The Court ruled in favor of the Commissioner but provided guidance on hoe to clarify the statute.
This issue continues to be a concern and will be one the MNCPA continues to monitor.
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
