Dismissal of the appeal against direct federal tax and cantonal tax 2007

Facts

The appellant [X.] lodged an appeal and complaint against the ruling of the Tax Office of the Canton of Solothurn of 7 January 2011 regarding cantonal tax and direct federal tax 2007. The Tax Court of the Canton of Solothurn did not consider the appeal, as it had been filed late. The appellant requests the FSCA to overturn the judgment of the Tax Court and instruct it to consider the appeal and complaint on the merits.

The parties are the appellant [X.] , the Tax Office of the Canton of Solothurn, the Tax Court of the Canton of Solothurn, and the Federal Tax Administration. The FSCA's decision concerns direct federal tax and cantonal tax 2007.

Considerations

The FSCA examines the admissibility of the appeal and the appellant's standing. It finds that the appeal in public law matters is admissible and the appellant is entitled to appeal.

The court addresses the issue of the timeliness of the cantonal appeals and examines whether the lower court rightly dismissed the appeals as late. It finds that the service of the ruling was carried out as a so-called "A-Post-Plus" shipment and that the appellant retrieved the shipment from the mailbox on 14 January 2011 and thus actually took note of the ruling.

The court considers the appellant's complaint that the lower court did not consider his request for reinstatement of the appeal and complaint period. It finds that the lower court implicitly rejected the request and that the appellant did not sufficiently…