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Last Updated: 11/2/2017

Appeals Information

​If you disagree with a tax or penalty assessment against you by the Minnesota Department of Revenue, you have 60 days to file an appeal with the department or in Minnesota Tax Court.  If you need more time, you may request a 30-day extension.  All appeals, extension requests or refund claims must be made in writing.

Appealing to the Department of Revenue 

The appeal must contain the following information:

  • Your name and address
  • If the appeal is for a corporation, the state of incorporation and its principal place of business
  • Your Minnesota identification number or Social Security number
  • The tax type involved
  • The date of your appeal
  • The tax years or filing periods involved and the amount of tax involved for each one
  • What you dispute about the order
  • A summary of the law or facts that support your case
  • Your signature or the signature of your duly authorized agent

Enclose any documentation or other information that supports your appeal.  In addition:

  • If you are appealing a tax assessment made because you didn't file a tax return and you agree that you are required to file a return, you must include the tax return.
  • If you are appealing our denial of a previous request for a penalty abatement, provide a detailed explanation of why you believe we should reduce or cancel your penalty ("reasonable cause").
  • If you want to discuss your case informally with a department representative, include this request in your appeal.
  • If someone else is filing the appeal for you, attach a completed Form REV184, Power of Attorney.  You appeal must be signed by the person who prepared it. 

    Mail your appeal to:
Minnesota Department of Revenue
Appeals & Legal Services Division
Mail Station 2220
St. Paul MN  55146-2220
 
Note: During the appeal period, interest will continue to accumulate on any unpaid tax that you owe.  If you disagree with the results of your appeal, you may appeal our decision to Minnesota Tax Court.
 

Appealing to Minnesota Tax Court

You can appeal to the Tax Court's Regular Division or to the less formal Small Claims Division (if the total tax, penalty, and interest does not exceed $5,000).  All decisions made in Small Claims Court are final.  

For more information or to get appeal forms:

Refund Rights

If you were assessed additional tax and you paid the full amount due shown on our "Order of Assessment", you may request a refund of any amount that you can show was incorrectly charged.

Your refund claim must be filed within 3 1/2 years of the due date for the tax return in question, or within one year of the date of the department's order, whichever is later.

Refund claims must identify you (the taxpayer), the type of tax or other liability involved, the tax period, the amount that was overpaid, and the ground for requesting a refund.

Denial of Refund Claims

If we deny all or part of your refund claim, you can appeal to either the department or Minnesota Tax Court within 60 days, or file a lawsuit in Minnesota District Court within 18 months.  If your appeal to the department is denied, you have an additional 60 days to appeal our denial to Minnesota Tax Court.

Penalty Abatements

For more information on abatements, see the Abatement Information page.