At Wildes At Law, our commitment to defending taxpayers extends beyond routine administrative audits. When the government overreaches or misapplies the law, we are prepared to mount an aggressive, sophisticated defense at the highest levels of the judicial system.
Below are highlights of our litigation work, showcasing our dedication to protecting taxpayer rights and shaping tax law precedent in Minnesota.
Featured Case: State of Minnesota v. Daniel Roy O’Day (Awaiting Minnesota Supreme Court Decision)
Case Number: A24-2009
Court: Minnesota Supreme Court
Date of Oral Argument: January 12, 2026
We are currently awaiting a landmark decision from the Minnesota Supreme Court in State v. O’Day, a case that will fundamentally shape how felony tax evasion is prosecuted in the state of Minnesota.
The Core Legal Dispute: Gross Misdemeanor vs. Felony Tax Evasion
In 2024, the State charged the defendant with ten counts of felony tax evasion, alleging a failure to file returns and remit taxes on approximately $97,000 in owed income taxes, which included casino winnings.
The central issue before the Supreme Court is a critical matter of statutory interpretation: What elevates a failure to file or pay taxes from a gross misdemeanor to a felony?
- Under Minnesota law, merely knowingly failing to file a return or pay a tax is a gross misdemeanor.
- To charge a felony, the statute requires that a person “willfully attempts in any manner to evade or defeat a tax”.
The district court originally dismissed all felony charges for lack of probable cause, correctly reasoning that the legislature intended for a felony charge to require an affirmative act of evasion—”something more” than just a passive failure to file or pay. However, the State appealed, and the Court of Appeals reversed the dismissal, arguing that an additional evasive act is not required.
We took this fight to the Minnesota Supreme Court to argue that the State cannot blur the lines between a gross misdemeanor and a felony without proving an affirmative actus reus (a guilty act) of evasion.
Watch the Oral Arguments
https://mncourts.gov/supremecourt/oralargumentwebcasts/2026/state-of-minnesota-vs.-daniel-roy-oday
Why This Case Matters for Minnesota Taxpayers
If the State is allowed to prosecute passive non-filers as felons without proving an affirmative act of evasion, it gives the Department of Revenue unchecked power to overcharge taxpayers. At Wildes At Law, we believe that the statutory text must be strictly construed to protect individuals from prosecutorial overreach. This case is about holding the government to its burden of proof.
Do You Need Aggressive Tax Defense?
Whether you are facing a complex audit, criminal tax exposure, or civil litigation with the IRS or Minnesota Department of Revenue, you need an attorney who understands the nuances of the law and isn’t afraid to take your fight to court.
Call or text CLAW Tax Group and Wildes At Law at (651) 323-2255 today to schedule a confidential consultation.