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Last Updated: 10/26/2017

Frequently Asked Questions

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Withholding Tax

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Withholding Tax > Tax Information > Appeals

  • When does my appeal period begin?Back to top

    The appeal period begins as of the date of the notice or tax order.​

  • How long do I have to file an appeal?Back to top

    The appeal has to be filed sixty days from the date of the notice or tax order. If you need more than sixty days to prepare an appeal, a thirty day extension may be requested in writing within the sixty day appeal period.​

  • What should I include in my appeal?Back to top

    Your appeal should include the following information: taxpayer’s name and address, state of incorporation and principle place of business if applicable, Minnesota identification number or Social Security number, tax type involved, tax years/periods and amount of tax involved, the findings in the order that you dispute, your signature, and supporting documentation/information to support the appeal. ​

  • Where do I send my appeal?Back to top

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

  • What happens if my appeal is denied?Back to top

    You will have an additional sixty days from the determination to appeal to Minnesota Tax Court.​

  • What if I do not file an appeal within sixty days of the date of the order?Back to top

    You will be responsible for all tax, penalties, or fees that may apply.  You may request a thirty day extension by writing to us, if you need more time to prepare your appeal.  This extension must be filed within the sixty day appeal period to be considered.  ​

  • Can I request an abatement of penalty if I received the penalty letter over sixty days ago?Back to top

    No, you may not. Revenue Notice #97-01 states:

    Abatement requests must be made within sixty days after the date the taxpayer is mailed notification that a penalty has been imposed.