If you are not comfortable making an appeal you can designate an attorney, CPA, tax preparer or other person to assist. That person must have either a Form REV184, Power of Attorney on file with the department or as specified in Minn.Rule 8052.0300, subpart 2, an IRS POA that includes state taxes, a power of attorney under Minn. Ch.523 that includes tax matters or all matters generally or any legal POA broad enough to include tax matters or all matters generally. Those forms authorizes the department to share your information with your representative.