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Last Updated: 9/11/2012

Appeals

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​An appeal with the Minnesota Department of Revenue can take the following forms:

When the department sends a letter to a debtor informing them of possible enforced collection actions, the letter also details what type of appeal the debtor is entitled to and how to request it. 

Appeal Options

The table below lists the different types of notices or letters debtors may receive and their options for appeal. Note, if the notice or letter can be appealed with the Appeals Unit or an Administrative Review, it can also be appealed directly to the Minnesota Tax Court.
 

Notice or Letter

​Appeals Unit

​Administrative Review

​Tax Court

​Administrative Hearing

​Taxpayer Rights Advocate

Order Assessing Successor Liability​ x​
Order Denying Abatement Request​ x
Denial of Compromise Proposal​ x
Order Assessing Liability for Failure to Honor Levy​ x
Order Assessing Fiduciary Liability​ x
Order Assessing Transferee Liability​ x
Order Assessing Personal Liability​ x
Tax Orders Issued by Audit Division​ x​
Order Changing Withholding Allowance​ x​
Notice of Commissioner Filed Returns​ x​
Jeopardy Assessment and Collection​ x
Intent to Revoke Sales Tax Permit​ x​
Intent to Revoke License​ x​
Notice of Requirement for License Clearance​ x​
Payment Agreement Denial​ x​