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Last Updated: 12/9/2016

Commissioner Filed Return (CFR)


​If you received a Commissioner Filed Return letter, we previously notified you of a missing Minnesota Withholding Tax return. You have not filed the return or contacted the department to explain why you are not required to file. Therefore, the department has filed the return for you. The department  determined the tax amount using available information (Minnesota Statutes 270C.33, subd. 3).  By law, this return is considered to be correct and the department may collect the amount due.

How to Resolve this Assessment


To resolve this assessment and avoid collection action, you must do one of the following by the "Reply Due Date" on the letter:

  • File your Withholding Tax return and pay the amount due.  Please note: late filing and late payment penalties automatically adjust when you file your missing return.  However, an extended delinquency penalty equal to the greater of $100 or 5% of tax not paid prior to issuance of the Demand to File will remain on your account and must be paid in full.
  • Send us a written statement explaining why you are not required to file.
  • Pay the total amount due.

Note: You cannot appeal this assessment to the Minnesota Department of Revenue. You have until the "Reply Due Date" on the letter to appeal this assessment to the Minnesota Tax Court.  

If you are unable to file the missing return or believe this Commissioner Filed Return was filed in error, please contact us to speak with a withholding tax customer service representative before filing an appeal. If your concerns are not resolved, you may appeal this assessment. Please be advised that communication between you and anyone at the Department of Revenue regarding this notice does not extend or alter the appeal date deadline shown on the letter. 

How to Appeal this Assessment

You cannot appeal this assessment to the Minnesota Department of Revenue. You can only appeal to the Minnesota Tax Court. There are two appeal options:

1. Tax Court (Minnesota Statutes 271.06)
If you decide to appeal to tax court, you can get the forms you need to file an appeal at You may also go to:

Minnesota Tax Court                                                                                                                                    
25 Rev Dr Martin Luther King Jr Blvd
Saint Paul, MN 55155

2. Small Claims Division of Tax Court
If the total principal, penalty, and interest in dispute is less than $5,000, you may file a claim in the Small Claims Division. A decision made in small claims is final and cannot be appealed by you or the Department of Revenue. To get the forms for filing a claim, write or appear in person at the same locations given above for tax court.