This opinion will be unpublished and
may not be cited except as provided by
Minn. Stat. § 480A.08, subd. 3 (2004).
IN COURT OF APPEALS
Filed June 14, 2005
Washington County District Court
File No. K0-02-2092
Mike Hatch, Attorney General, 1800 NCL Tower, 445 Minnesota Street, St. Paul, MN 55101-2134; and
Amy Klobuchar, Hennepin County Attorney, Jean E. Burdorf, Assistant County Attorney, C-2000 Government Center, Minneapolis, MN 55487 (for respondent)
Considered and decided by Willis, Presiding Judge, Shumaker, Judge, and Crippen, Judge.
December 2002 appellant was convicted after a jury trial of eight counts of tax
evasion, filing false or fraudulent returns, and failure to pay motor vehicle
taxes. Appellant was tried in
was sentenced in March 2003 on one count of tax evasion, one count of failure
to pay motor vehicle taxes, and three counts of filing a false or fraudulent
return. He filed a direct appeal,
alleging evidentiary errors, insufficient evidence, preemption by federal law,
constitutional defects, and error in failing to hold a
In September 2004, appellant filed a postconviction petition
alleging that the prosecutors were without legal authority to act on behalf of
for postconviction relief is a collateral attack on a conviction that carries a
presumption of regularity. Boitnott v. State, 631 N.W.2d 362, 368 (
postconviction court need not consider matters that were raised or that were
known but not raised at the time of the direct appeal. State
v. Johnson, 653 N.W.2d 646, 649 (Minn. App. 2002) (citing State v. Knaffla, 309
district court stated in its findings, it was no secret that the prosecuting
attorneys were from
argues that the state should be equitably estopped from raising a Knaffla bar, because he believed their
representations that the appointment was proper. A wronged party may plead equitable estoppel
against the government where he or she has relied in good faith on government
representations, to his or her detriment.
also contends that the issuance of a complaint by a county attorney who was not
properly appointed is a jurisdictional defect that cannot be waived and thus is
not barred by Knaffla. But the supreme court has concluded that this
is no more than a technical defect that can be waived by the failure to raise
the issue in the trial court.
Based on the evidence in the record, the district court did not abuse its discretion by denying appellant’s petition for postconviction relief. In light of our decision, we deny appellant’s motion to strike respondent’s brief and parts of its appendix.
Affirmed; motion denied.
* Retired judge of the Minnesota Court of Appeals, serving by appointment pursuant to Minn. Const. art. VI, § 10.