Court: Court of Appeals, District II
Appeal No.: 2020AP485
Status: Awaiting Opinion/Decision
This case began as a challenge to an unlawfully promulgated rule that was being enforced by the Wisconsin Department of Revenue (WDOR). WDOR sought to dismiss the action under the “Primary Jurisdiction Doctrine” claiming that it first should have been challenged at the Tax Appeals Commission. The Circuit Court agreed and dismissed the action. Plaintiffs have appealed that decision.
Business Interest: This case is important, in that the Court has the opportunity to clarify when a party can bring a suit to challenge an alleged unlawful regulation. Whether a party may challenge an allegedly unlawful rule from WDOR in Circuit Court, or whether they must first challenge that rule at the Wisconsin Tax Appeals Commission will have a dramatic impact in how quickly parties can resolve regulatory issues involving WDOR.