Frequently Asked Questions

Taxpayer Rights > Significant hardship

• What is the purpose of the Taxpayer Rights Advocates office?
• How can an advocate help me?
• Are there things an advocate cannot do for me?

• What is the purpose of the Taxpayer Rights Advocates office?Back to top

  The Advocate's Office was established in 1990 as a place for taxpayers to receive an independent review of their tax situation while promoting and upholding the department's mission of fair and equitable application of the tax laws.​

• How can an advocate help me?Back to top

   The advocate helps:

  • ensure fair and consistent application of Minnesota tax law and department policies,
  •  promote taxpayer issues and concerns to department policymakers and state legislators, 
  • provide a fresh look at individual tax situations that have exhausted all other administrative avenues 
  • problem-solve and suggest options to taxpayer dilemmas, 
  • negotiate to resolve impasses between the department and taxpayers, 
  • provide an alternative to the standard lines of communications presently available to taxpayers within the department, 
  • provide another access point to Department of Revenue information, and 
  • advocate for individual taxpayer concerns when "significant hardship" situations occur. 

• Are there things an advocate cannot do for me?Back to top

   

  The advocate cannot:

  • change Minnesota tax law for individual situations,
  • interfere with normal processing systems unless a documented hardship situation exists, 
  • change time limits for filing, payment or refunds, 
  • act as legal counsel for individual situations, or 
  • help you with your federal income tax or taxes you pay to other states or local agencies (but we will give you names of people at those agencies who can help).