PASCP Inc., Relator, Commissioner of Revenue

Syllabus

1. The tax court did not err when it concluded that the Commissioner of Revenue properly extended the statute of limitations period to 6½ years under Minn. Stat. § 289A.38, subd. 6. 2. The tax court did not err when it concluded that the Commissioner of Revenue's imposition of the negligence penalty under Minn. Stat. § 289A.60, subd. 5 was proper. Affirmed. Considered and decided by the court without oral argument.