Supreme Court of Minnesota May 3, 2017, A16-0973 (Harmon v. Commissioner of Revenue)

OPINION

ANDERSON, Justice.

After the foreclosure of mortgage debt on a real-estate investment property triggered taxable gains to the investors, respondent Commissioner of Revenue requested that appellant Germaine Harmon file a 2010 Minnesota income-tax return. Three years later, Harmon still had not filed a return.