November 06, 2013 Plaintiff Filed Objections To Memorandum and Recommendation Of Magistrate Judge

Plaintiff objects for the following reasons:

1.  The Wisconsin Tax Appeal Commission's decision is a mistake, accident, deception or fraud.  "There are exceptions to Rooker-Feldman doctrine where a state court judgment was procured through fraud, deception, accident or mistake" (quoting In Re Sun Valley Food Co., 801 F. 2d et 189).

(A)   Wisconsin Tax Appeal Commission is not a court.  It has no authority to grant summary judgment under Wis. Stat. 802.08 in a contested tax case.  This is a mistake.  It is the trial court's function to determine whether there are issues of fact to be tried.  Review of administrative decisions by the tax commission is under Administrative Procedure Act, Wis. Stat. 227.  This mistake also conflicts with "fair play" provisions of Wis. Stat. 227.44-47 (1997-98).  Further, there is also relief under Rule 60 (b), 60 (b) (3) and 60 (b) (6).

2.  The circuit court decision is a mistake.

(A)  "The jurisdiction of the circuit court to review an order of the tax commission is not invoked unless that tribunal which rendered the decision has been served".

(B)  The tax commission was served December 17, 2009.  The commission has 30 days to transfer the record to the circuit court.  "It was the service of this petition that initiated the authority of the tax commission to transfer its record to the reviewing court, a prerequisite for orderly judicial administrative". "The court held that the service upon the tax commission performed a significant and indispensable role in triggering the process of judicial review" and not the plaintiff mailing a notice to Wisconsin Department of Revenue to establish jurisdiction of the circuit court.  This is a mistake.

(C)  As of February 23, 2010 the record shows the clerk for the tax commission had not sent the certified record as required by law to the circuit court to establish the court's jurisdiction to proceed.

(D)  The tax commission, circuit court, appeals court and the Supreme Court of Wisconsin mistakenly, accidentally, deceptively or fraudulently placed the burden on the taxpayer for the circuit court's lack of jurisdiction to proceed.  When "prerequisites exist" the state creates an expectation of the "record transfer" that rises to the level of a liberty interest within the meaning of the due process clause if its administrative procedure requires the tax commission to transfer the record to invoke jurisdiction.