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Filing Resources

Documents may be filed electronically (the E-File system or e-mail). in person, or by mail. 

E-Filing and E-Service registration is now open. To register, visit this page first

For Registered User click here: Tax Court E-File Login

To file documents electronically in a case currently pending before the tax court, please click here or email submissions@taxcourt.state.mn.us

Parties who cannot file documents electronically (including for short-term technological reasons) may file in person or by mail. In addition, the initial Notice of Appeal from orders of Commissioner of Revenue must be filed in person or by mail. It cannot be filed by email.

Electronic documents must be in either Portable Documents Format (PDF) or Microsoft Word. Motions, legal memoranda, briefs, and expert reports (including appraisals) should be submitted in a searchable rather than scanned PDF format, if possible. The court's electronic submissions email has a size limit of 25MB; documents exceeding this size must be divided into smaller documents before filing. 

Electronic Filing and Submissions 

Generally speaking, all documents filed in any case currently pending before the tax court should be filed electronically, except where a party is self-represented or unable to file electronically. Parties should consult the electronic filing requirements set forth in scheduling orders filed in individual cases.

There are no requirement to file paper copies of a document that was filed electronically. Parties should disregard any requirements in scheduling orders to file paper copies, unless specifically directed to do so by further order of the Court in a specific case.

If you cannot file electronically by email (for example, because the size of the documents precludes this), large quantities of documents may be furnished on CD-ROM, DVD-ROM, or USB drives and sent to the court by personal delivery, or by mail.

Trial Exhibits

Parties should appear for trial with a full set of electronic proposed trial exhibits to display on courtroom monitor screens using the court's Crestron audiovisual system as necessary during trial, as well as separate set of electronic exhibits for official submission to the court.

Parties who cannot (or choose not to) provide electronic trial exhibits must appear for trial with one full set of proposed original trial exhibits (to function as official exhibits should they be submitted into evidence) and two full sets of copies.

The court may request the parties provide working hard copies of proposed exhibits to the court for its use shortly before trial.

Parties should be sure to consult the scheduling order and any subsequent trial order to understand the requirements for exchanging trial exhibits with each other and providing them to the court in advance of trial. The terms of the court's order, and not this website, govern trial practice.

Resources

* In-person filing has been temporarily suspended. See "Covid-19 and the Tax Court", located at the bottom of the page.
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