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An affiliate of Wisconsin Manufacturers & Commerce

Wisconsin Property Tax Consultants, Inc., et al. v. Wisconsin Department of Revenue

Court: Wisconsin Supreme Court
Appeal No.: 2020AP485
Status: In briefing in the Wisconsin Supreme Court
WMC Involvement: Plaintiff
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 this case first should have been challenged at the Tax Appeals Commission. The circuit court agreed and dismissed the action. WMC appealed that dismissal, but it was affirmed on appeal. WMC filed a petition for review, which the Wisconsin Supreme Court granted.

Business Interest: This case is important because it gives the Wisconsin Supreme Court an opportunity to clarify when a party can bring a suit to challenge an allegedly unlawful regulation. Whether a party may challenge an allegedly unlawful rule from WDOR in circuit court, or whether the party 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.