HKD Lo, Inc. v. Commissioner of Revenue

Decision Date21 October 2014
Docket Number8455-R
PartiesHKD LO, INC., Appellant, v. COMMISSIONER OF REVENUE, Appellee.
CourtTax Court of Minnesota

This matter came before The Honorable Bradford S. Delapena, Chief Judge of the Minnesota Tax Court, on the Commissioner's motion for summary judgment. We dismiss this matter with prejudice.

Yik C Lo and Yau M. Lo, owners of HKD Lo, Inc., appeared pro se.

Shannon M. Harmon, Assistant Minnesota Attorney General represented appellee Commissioner of Revenue.

ORDER FOR DISMISSAL

BRADFORD S. DELAPENA, Chief Judge.

The court, upon all the files, records, and proceedings herein, now makes the following:

ORDER

This matter is dismissed with prejudice.

IT IS SO ORDERED. THIS IS A FINAL ORDER. LET JUDGMENT BE ENTERED ACCORDINGLY.

MEMORANDUM

After a sales tax audit, the Commissioner determined that HKD Lo Inc., d/b/a Jun Bo Chinese Restaurant, had unreported retail sales during 2008 through 2011. By order dated October 31, 2011, the Commissioner assessed HKD for additional sales and use tax for those periods. Subsequently, by order dated April 16, 2012, the Commissioner adjusted HKD's S corporation income tax returns for 2008, 2009 and 2010 by adding income attributable to the additional sales determined during the sales tax audit. On May 29, 2012, HKD appealed the Commissioner's income tax order to this court's regular division. Although HKD's appeal was filed by a licensed attorney, counsel withdrew from the case in May 2013.

The Legislature has granted this court the authority to adopt administrative rules. Minn.Stat. § 271.06, subd. 7 (2012) (“The Tax Court may adopt rules under chapter 14.”). Pursuant to this authority, the court has adopted a rule governing who may practice before it:

The following persons may practice before the tax court in a regular division matter:

A. a lawyer licensed to practice law in Minnesota;
B. a lawyer licensed to practice law in a jurisdiction other than Minnesota who complies with part 8610.0020;
C. an individual, when representing the individual or a partnership in which the individual is a general partner; and
D. the sole shareholder of a corporation or sole member of a limited liability company, when representing the corporation or limited liability company. Except as provided in this item, a lawyer must represent a corporation or limited liability company.

Minn. R. 8610.0010 (2013)

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