It’s interesting how much bleaker the situation is on the Minnesota level, as compared with the federal level, for the taxpayer who fails to receive a notice of tax determination – Commissioner’s Order from Minnesota, Notice of Deficiency from the IRS. At the federal level, the Notice of Deficiency is sent certified mail as a matter of course. And for the taxpayer who fails to receive the Notice, the merits of the tax may be litigated through the ‘back door’ of the collection-due-process proceedings. Conn v. Commissioner, T.C. Memo. 2008-186. On the Minnesota level, the Commissioner’s Order is often not sent via certified mail, see Minn.Stat. §270C.38, and there is no equivalent to the collection-due-process proceedings, but only the no-procedural-rules-apply ‘courtesy review’. And the Minnesota courts have ruled that lack of actual receipt of the Commissioner’s Order, even if proved, does not open the door to contesting the merits of the tax. E.g., Ademodi v. Commissioner of Revenue, MN Tax Court February 10, 1992.