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Last Updated: 10/26/2017

Frequently Asked Questions

Contact Us

Minnesota Department of Revenue

651-556-3000
800-657-3666
8:00 a.m.- 4:30 p.m. Mon.- Fri.

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Home Content > Letters and Notices

  • Who should I call about this letter?Back to top

    Read the letter carefully and call the number indicated in the letter.

  • Does getting a letter from you mean I am in trouble?Back to top

    Each letter addresses a situation you need to be aware of. Take the required action to resolve the issue.

  • Can my accountant speak with someone at the Department about the letter?Back to top

    If you want the Department to work with someone else on your behalf, you need to complete Form REV184, Power of Attorney before any discussion can occur with the additional party.

  • What will happen if I don’t respond to this letter?Back to top

    It is important that you read and respond to this letter if action is required. Failure to do so may result in the Department taking action that will negatively affect you.

  • What if I misplaced my letter?Back to top

    Please contact a representative from the division that sent you the letter to obtain a new copy or to resolve the issue stated in the letter.  Please view the Contact Us page on our website for a list of all the tax types contact information.

  • What if I believe this letter is in error?Back to top

    Please contact a representative from the division that sent you the letter to explain why you believe the letter was sent to you in error.  Please view the Contact Us page on our website for a list of all the tax types contact information.​

  • What if I closed my business? Back to top

    If you have closed your business, you will need to close your tax accounts. 

    To close the account: 
    1. Login to e-Services
    2. Access your tax account
    3. From the Registration menu, click “Close Account”
    4. Enter the end date
    5. Click “Submit” in the navigation bar on the left
    6. Click “Ok”
    7. The tax account should be closed within a few minutes.  To view the status of your request, click “Requests” in the dark blue bar
    8. When the account has been closed, it will appear on the taxpayer home page with an indication that it is inactive
    Finish out any necessary requirements needed to finalize closing your tax accounts. 
     

     

  • Who do I contact if I disagree with this letter?Back to top

    If you do not agree with the information contained in the letter, please contact the individual or division listed in the letter.  Contact information will be provided on all letters sent from the department. ​

  • How do I update my contact information? (For Businesses)Back to top

    The profile panel in e-Services contains information about your web login, including the email that you use. There are several links to edit actions in the "I want to" column. These include Update Profile, Cancel My Online Access, and Change Password.

  • How do I file an appeal?Back to top

    If you disagree with an assessment made by the Department of Revenue, you have 60 days from the date of the order to file an appeal with the Department of Revenue or in Minnesota Tax Court.

    Filing an Appeal to the Department of Revenue

    To file an appeal with the Department of Revenue, a written appeal must be filed with the commissioner within 60 days of the notice date of the order. You may also request a 30-day extension in writing to the Department if you need more time to prepare an appeal

    The appeal must contain the following information:

    • Your name and address
    • If a corporation, the state of incorporation and the principle place of business of the corporation
    • Your Minnesota identification number or Social Security number
    • The tax type involved
    • The date
    • The tax years or periods involved and the amount of tax involved for each year or period
    • The findings in the order that you dispute
    • A summary statement that you rely on for each exception
    • Your signature or signature of your duly authorized agent

    Include any documentation or information which supports your appeal.

    If you are appealing an order assessing tax because you have not filed a tax return and you agree that you are required to file a return, the tax return must be included with the appeal.

    If the appeal is for an order denying a request for abatement of penalty, provide a detailed explanation of why you believe reasonable cause existed.

    If you would like an informal conference with a representative from the Department, make this request in the appeal.

    During the time of the appeal, interest will accumulate on any unpaid tax determined to be due.
    If another person is acting on your behalf prepares your appeal, attach Form REV-184, Power of Attorney. The person preparing your appeal must sign the appeal.

    If you disagree with the determination of your appeal, you will have an additional 60 days to appeal to the Minnesota Tax Court.

    If the order imposes a penalty other than a penalty for late payment of tax or late filing of a return and it is the only item on the order, then an appeal must be directly filed with the Minnesota Tax Court.

    Mail your appeal to:

    Appeals & Legal Services Division
    Mail Station 2220
    St. Paul MN  55146-2220

    Filing an Appeal to the Minnesota Tax Court

    You may appeal your tax order to Minnesota Tax Court within 60 days of the Notice Date on the commissioner’s order. You can find information for filing a tax court appeal, including the forms, instructions, extensions, and filing fees on the Minnesota Tax Court website at www.mn.gov/tax-court or by contacting them directly:

    Minnesota Tax Court
    Minnesota Judicial Center, Suite 245
    25 Rev. Dr. Martin Luther King Jr. Blvd
    St. Paul, MN 55155

    Phone: 651-539-3260
    Fax: 651-297-8737
    Email: info@taxcourt.state.mn.us

    Refund Rights

    If the adjustments made on an order of assessment are for additional amounts due and you have paid the full amount shown as due, a written claim for refund can be filed within 3 ½ years after the due date of the tax return to which the order relates or one year after the date on the order, whichever is later.

    The refund claim must identify the taxpayer, the type of tax or the type of other liability paid, the tax period, the amount of the overpayment, and the grounds on which the refund claim is being made.

    Denial of Refund Claims

    If a refund claim is denied, either in whole or in part, you can appeal the denial to the Department of Revenue or to the Minnesota Tax Court within 60 days after the date of the denial, or bring an action in the District Court to recover the denied refund amount within 18 months after the date of denial. If an appeal is made to the Minnesota Department of Revenue and is denied, you will have an additional 60 days after the date of denial to appeal to Minnesota Tax Court.