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Last Updated: 2/23/2018

Appeals Information

​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. 

How do I appeal to the department?  

Your 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 Tax 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 or penalty for each one
  • What you dispute about the order
  • A summary of the law or facts that support your case
  • 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 REV184, Power of Attorney.  Your appeal must be signed by the person who prepared it. 

Mail your appeal to:  

Minnesota Revenue
Appeals & Legal Services Division
Mail Station 2220
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.  

How do I 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 

I believe you incorrectly charged me additional tax. Can I request a refund?

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.

What if all or part of my refund claim is denied?

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. 

Can my penalty be cancelled?

You may request an abatement if we assess penalties against you. For more information on abatements, see Abatement Information.