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This packet is a general guide to appealing a final decision made in a dissolution (divorce), custody, or parenting matter. The Minnesota Court of Appeals Help Topics answer some of the frequently asked questions about appeals and petitions to the Minnesota Court of Appeals.These forms are therefore offered as templates based on the official published forms. The Process Although some cases are decided based on written briefs alone, many cases are selected for an "oral argument" before the court. After a case is orally argued or otherwise presented for judgment, the appeals court judges will meet in conference to discuss the case. If you decide to proceed without a lawyer, you must complete all the necessary steps applicable to your situation. If you do not, the court may dismiss your. The notice of appeal must be filed with the Tax Court within 90 days after the decision is entered, or 120 days if the IRS appeals first. Litigants wishing to appeal a case must first file a Notice of Appeal. A Notice of Appeal is merely a written statement to the Court indicating your intention to proceed with an Appeal.