Wells Fargo & Company successfully obtained a mandamus action against the Commissioner of Revenue in the Minnesota Tax Court. The Commissioner argued that he did not have to act on a pending refund claim because the claim had purportedly been denied in a letter to the taxpayer questioning whether the statute of limitations had expired.
The Court held that a claim must be denied in an official order, not an ambiguous letter, and held further that the Commissioner had to act on the claims. Faegre Baker Daniels represented Wells Fargo in this case. Wells Fargo & Company v. Commissioner, No. 7429R (Mn. Tax Ct. 2002)