The Wisconsin Appeals Court decision was contrary to the United States Constitution, Federal Taxpayer Bill of Rights I (TBOR I) 1988, TBOR II, TBOR III, 1998, Wisconsin Taxpayer Bill of Rights, Wisconsin Chapters 71 and 227 to start with.

The question is whether the Circuit Court of Milwaukee had competency to proceed in a tax assessment case under Wis. Chapter 227?  The Circuit Court ruled that Citizen Lee did not comply with the service requirements of Wis. Stat.§ 227.53 (1).  That statute required Citizen Lee to serve the petition for judicial review on both the Tax Appeals Commission and the Department of Revenue personally or by certified mail within thirty days of the commission's decision.  The undisputed evidence in the record shows Citizen Lee "properly served the petition for judicial review on the commission by certified mail on December 17, 2009, but he did not properly serve the Department of Revenue because he sent the petition by regular mail, rather than personally or by certified mail as required by § 227.53 (1) (c) in order for the circuit court to have competency to proceed".

The taxpayer raised other issues..."but we do not address them because the service issue is dispositive.  (If a decision on one point dispose of an appeal, we will not usually decide the other issues raised)".  There are several concerns that I have with this.  Wis. Stat. § 227.53 (b) 1 (c)..."A court may not dismiss the proceeding for review solely because of a failure to serve a copy of the petition upon a party or the party's attorney of record".  Wis. Stat. § 227.44 (1), "In a contested case, all parties shall be afforded an opportunity for hearing after reasonable notice".

Miscarriage of Justice

What happens when a state government declares war against a citizen and his family?  He gets a legalized screwing. That's exactly what happened in the case Lee v. Wisconsin Department of Revenue. February 11, 2013 the Wisconsin Supreme Court denied the petition for a review No. 2011AP2086, L.C. #2010CV16326.

The question today is what are we going to do next.