Minnesota Administrative Rules
Agency 187 - Tax Court
Chapter 8610 - TAX COURT RULES OF PROCEDURE
Part 8610.0160 - E-FILE AND E-SERVICE

A select user required to file and serve electronically may request to be excused from mandatory e-filing and e-service in a particular case, or with respect to a particular document, by motion to the presiding judge. An opt out request may be granted for good cause shown.

Minnesota Statutes, chapters 271 and 278, govern the service of certain case-initiating documents by conventional means, or the filing of case-initiating documents other than by e-filing in the tax court. Nothing in this subpart or chapter 8610 supersedes statutes governing filing and service.

Upon motion and a showing that electronic filing or electronic service of a document was not completed because of:

Upon motion and a showing that an electronically served document was unavailable to or not received by a party served, the tax court may enter an order extending the time for responding to that document.

Only a registered user may electronically file or serve documents through the e-filing system. To become a registered user, a select user or self-represented litigant must complete the registration process, as established by the tax court administrator, and must designate an email address for receipt of electronic service and tax court notices. Registration as a registered user includes consent to receive electronic service and notices from the tax court and other registered users in the case through the e-filing system at a designated email address. This designated email address may also be used by the tax court, but not other parties, to deliver official tax court notices by means other than the e-filing system.

If it is subsequently accepted by the tax court administrator, a document that is electronically filed is deemed to have been filed on the date and time of its transmittal to the tax court through the e-filing system, and except for proposed orders, the filing shall be stamped with this date and time. Acceptance of electronic filings is governed by rule 5.04(c) of the Minnesota Rules of Civil Procedure. If the filing is not subsequently accepted by the tax court administrator, no date stamp shall be applied and the e-filing system shall notify the filer that the filing was not accepted. Upon receipt of a document electronically transmitted for filing by a registered user, the e-filing system shall confirm to the registered user that the transmission of the document was completed and the date and time of the document's receipt, through an automatically generated notification to the registered user's designated email address. Absent confirmation of receipt, there is no presumption that the document was successfully transmitted to the tax court. The registered user is solely responsible for verifying that the tax court received all electronically transmitted documents.

Any document electronically transmitted to the tax court through the e-filing system for filing by 11:59 p.m. local Minnesota time shall be deemed filed on that date so long as the document is not subsequently rejected for filing by the tax court administrator for a reason authorized by rule 5.04 of the Minnesota Rules of Civil Procedure.

Unless personal service is otherwise required by statute, this part, other rules of court, or court order, a registered user shall serve all e-filed documents required or permitted to be served upon another party or person in the following manner:

Service via the e-filing system is effective upon completion of the electronic transmission of the document to the e-filing system, even if the document is subsequently rejected for filing by the tax court administrator

The tax court may transmit any document or notice to a registered user through the e-filing system. Notice is effective upon transmission of the document or notice to the e-filing system by the tax court. The tax court may also transmit notices outside the e-filing system as provided in subpart 5, item A, or other applicable rules.

Unless otherwise authorized by this part, other rules of court, or court order, all documents filed electronically must conform to the document technical and size requirements as established by the tax court. Such technical and size requirements may be described from time to time in the General Order: e-filing and e-service, which shall be posted on the tax court website.

If it is not feasible for a registered user to convert a document to an authorized electronic form by scanning, imaging, or other means, or when a document cannot reasonably be transmitted through the e-filing system in conformance with technical and size requirements as established by the tax court, the tax court may allow the registered user to file the document conventionally. A motion to file a nonconforming document must be filed electronically. If the tax court grants the registered user's motion to file a nonconforming document, the registered user shall file and serve the nonconforming document conventionally.

All electronically filed and served documents that require a judge's or tax court administrator's signature shall either capture the signature electronically or begin with a handwritten signature on paper that is then converted to electronic form by scanning, imaging, or other means such that the final electronic document has the judge's or tax court administrator's signature depicted thereon. The final electronic document shall constitute an original.

Unless specifically required by court rule, all documents, including affidavits, electronically filed or served through the e-filing system are not required to be notarized. When a signature under penalty of perjury is otherwise required, the provisions of item D apply. A document electronically filed or served through the e-filing system that by court rule specifically requires a signature of a notary public shall be deemed signed by the notary public if, before filing or service, the notary public has signed a printed or electronic form of the document and the electronically filed or served document bears a facsimile or typographical notary signature and stamp.

A document electronically filed or served through the e-filing system that requires a signature under penalty of perjury may, with the same force and effect and in lieu of an oath, be supported by an unsworn declaration. The typographical or facsimile signature of the declarant must be affixed immediately below a declaration using substantially the following language: "I declare under penalty of perjury that everything I have stated in this document is true and correct." In addition to the signature, the date of signing and the county and state where the document was signed must be noted on the document.

By electronically filing or serving a document through the e-filing system, the registered user certifies compliance with the signature requirements of this part for all signatures on the document, and the signatures on the document are the functional equivalent of original, handwritten signatures produced on paper

If a registered user electronically files a document that is not accessible to the public in whole or in part under any applicable law, court rule, or court order, the registered user is responsible for designating that document as confidential in the e-filing system before transmitting it to the court. This designation is made in the e-filing system by selecting the box "Request Confidential" and by providing the basis for nonpublic status. A registered user must seek advance approval from the tax court to transmit a document for filing designated as confidential if that document is not already inaccessible to the public under any applicable law, court rule, or court order The registered user must separate all nonpublic documents from public documents when filing.

The tax court may modify the designation of any document incorrectly designated as confidential and shall provide prompt notice of any change to the registered user who filed the document.

A confidential document may be filed in paper form if required or permitted by the tax court. A motion to file a confidential document in paper form must be filed and served electronically.