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00-2154 Gilbert v. Wisconsin Dept. of Revenue

By: dmc-admin//June 11, 2001//

00-2154 Gilbert v. Wisconsin Dept. of Revenue

By: dmc-admin//June 11, 2001//

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This is so because the Tax Appeals Commission has held that if a taxpayer fails to file a refund claim within the time prescribed by statute, it lacks subject matter jurisdiction to determine whether the refund claim is valid.

“The legislature provided Gilbert an administrative remedy for recovery of allegedly illegal or excessive state taxes. Gilbert did not timely avail himself of the remedy that was provided for him. Gilbert did not a seek refund until well after the two-year statute of limitations had run. If Gilbert wanted his refund claim to be considered, it was incumbent upon him to file it within the two-year statute of limitations. Gilbert cannot now circumvent the process by leapfrogging over the required first step for seeking a tax refund. We have long held that where the legislature allows a remedy for recovery of allegedly illegal or excessive state taxes, that remedy is exclusive, and no action seeking a different remedy against the State may be maintained.”

Order reversed.

Recommended for publication in the official reports.

Dist II, Waukesha County, Kieffer, J., Anderson, J.

Attorneys:

For Appellant: F. Thomas Creeron III, Madison

For Respondent: Robert R. Henak, Milwaukee

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