In Artz v. Comm'r of Revenue, No. 5476, 1990 WL 93317 (Minn. T.C. June 7, 1990), the Court denied the Commissioner's motion to dismiss an appeal as untimely because the Commissioner failed to present sufficient evidence that he had mailed the taxpayers notice of his order. The taxpayers in Artz submitted affidavits attesting that they never received notice of the Commissioner's assessment. The Commissioner, in turn, submitted affidavits stating: (1) that it was Department policy "to either give all mail to the mail room by 2:00 p.m. on the day of the assessment or to hand stamp and deposit it in the U.S. Mail by 4:30 p.m. on the day of the assessment"; and (2) that a tax examiner had "caused" notice of the order to be mailed to the taxpayers at their correct address. Id. After rejecting the taxpayers' argument that the Commissioner had to prove they actually received notice of his order, we concluded that the controlling question was "whether the Commissioner can prove the notice was actually mailed." The Commissioner argued "that the 'record' of the mailing consists of the affidavit of the tax examiner plus the procedures of the Department ...." Id. The Court rejected this contention, commenting: In a case where a taxpayer offers evidence that notice was not received, it is for the Court to review and weigh the evidence offered by the parties .... We are reluctant to find that the Commissioner's after-the-fact submission of affidavits provides an adequate record of mailing in this case. We do not think it is too burdensome to require the Commissioner to record, in some tangible fashion at the time of mailing, the fact that the notice of assessment was placed in the mail. Id.