77-27,127. Tax Commissioner; final action; appeal.
Any final action of the Tax Commissioner may be appealed, and the appeal shall be in accordance with the Administrative Procedure Act. The appeal provided by this section shall be the exclusive remedy available to any taxpayer, and no other legal or equitable proceedings shall issue to prevent or enjoin the assessment or collection of any tax imposed under the Nebraska Revenue Act of 1967. The appeal provided by this section shall be in the district court for Lancaster County except as provided in section 77-2798.
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The exclusive remedy to contest an income tax deficiency assessment is the filing of a written protest with the Tax Commissioner within 90 days of the date of the mailing of the proposed assessment of a deficiency. If a timely protest is not filed by the taxpayer, the proposed assessment becomes final. Sack v. State, 259 Neb. 463, 610 N.W.2d 385 (2000).
The Tax Commissioner is not a person aggrieved as provided in section 84-917 and therefore does not have the right to appeal a decision of the State Board of Equalization and Assessment. Karnes v. Wilkinson Mfg., 220 Neb. 150, 368 N.W.2d 788 (1985).
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