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Tax — statute of limitations — equal protection

Wisconsin Court of Appeals


Tax — statute of limitations — equal protection

The unlimited statute of limitations in sec. 77.60(9) does not violate the Equal Protection Clause, even though the general limitations period under sec. 77.59(3) is only four years.

“As the circuit court reasoned, the legislature could have rationally concluded that it may take longer to identify, locate, and collect against natural persons who willfully fail to meet their obligations as specified in WIS. STAT. § 77.60(9). Indeed, the commission’s decision contains detailed factual findings supporting a conclusion that Rashaed evaded payment of business tax liabilities for several years by, among other things, repeatedly changing his name. While we need not rely on the commission’s findings to conclude that the classification has a rational basis, those findings illustrate the type of situation that the legislature could have contemplated.”


Recommended for publication in the official reports.

2013AP366 Rashaed v. DOR

Dist. IV, Dane County, Foust, J., Lundsten, J.

Attorneys: For Appellant: Walrath, James A., Milwaukee; Zetley, Craig H., Milwaukee; For Respondent: Creeron, F. Thomas , III, Madison

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