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Appeals Information
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If you disagree with a tax or penalty assessed by the Minnesota Department of Revenue, you have 60 days to appeal. You may file an administrative appeal with us or appeal directly to the Minnesota Tax Court. If you need more time, you may request a 30-day extension. You must make all appeals, extension requests, or refund claims in writing.
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Online
In some cases, you may be able to appeal online. If your letter gives you the option for an electronic appeal, follow the instructions in the letter.
By Mail
Your appeal must contain the following information:
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Your name and address
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If the appeal is for a corporation, the state of incorporation and its principal place of business
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Your Minnesota Tax Identification Number or Social Security number
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The tax type involved
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The date of your appeal
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The tax years or filing periods involved and the amount of tax or penalty for each one
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What you dispute about the order
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A summary of the law or facts that support your case
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Your signature or your duly authorized agent’s signature
Enclose any documentation or other information that supports your appeal. In addition:
- If you appeal a tax assessment because you did not file a tax return and you agree you are required to file, you must include the return.
- If you appeal our denial of a previous request for a penalty abatement, you must explain why we should reduce or cancel your penalty.
- If you want to discuss your case informally with a department representative, you may include this request in your appeal.
- If someone else files the appeal for you, attach a completed Form REV184i, Individual or Sole Proprietor Power of Attorney, or Form REV184b, Business Power of Attorney. Your appeal must be signed by the person who prepared it.
Mail your appeal to:
Minnesota Department of Revenue
Appeals, Legal Services, and Disclosure Division
Mail Station 2220
600 N. Robert St.
St. Paul MN 55146-2220
Note: During the appeal period, interest will continue to accrue on any unpaid tax you owe. If you disagree with our decision, you may appeal to the Minnesota Tax Court.
You may appeal to the Minnesota Tax Court within 60 days of the Notice Date on the tax order (found on the first page). For more information, go to the Minnesota Tax Court website or contact them directly:
Mail: 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
If you paid your additional tax in full, you may request a refund of any amount you can show was incorrectly charged.
You must file your refund claim within 3 1/2 years of the due date for the tax return in question or one year of the date on our tax order, whichever is later. In your claim, you must identify yourself, the tax type or liability involved, the tax period, the amount overpaid, and your reasons for requesting a refund.
You may appeal to either the department or the Minnesota Tax Court within 60 days, or file a lawsuit in Minnesota District Court within 18 months. If we deny your appeal, you have an additional 60 days to appeal to the Minnesota Tax Court.
You may request an abatement if we assess penalties against you. For more information on abatements, see Abatement Information.
