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Last Updated: 12/6/2018

Commissioner Filed Returns

The Minnesota Department of Revenue may file a Commissioner Filed Return (CFR) if you fail to file a tax return within 30 days of the due date. (See Minnesota Statute 270.33, subdivision 3). You must pay the full amount due on the CFR. Criminal penalties may be added for unfiled returns and unpaid tax. (See Minnesota Statutes, section 289A.63). If we file a CFR, it does not relieve you of your obligation to file your own return.

Appeals

Your Notification of Commissioner Filed Return explains your rights to appeal the return we prepare for you. During this time, we do not take enforced collection actions until the appeal period is over, unless there is a jeopardy situation. Once the appeal period is over, we send a Demand to Pay letter giving you another 30 days to pay your debt.

Replacing CFRS and time Limits for Refund Claims

You should replace the CFR with your own return, especially if you believe the amount is incorrect. You may do this at any time, even if you pay in full. However, there is a time limit to claim a refund if you paid more than what was due on your original return. A refund claim must be filed within one year of the assessment date or within 3 1/2 years of the original return due date, whichever is later. Beyond that limit, you cannot claim a refund. (See Minnesota Statute 289A.40, subdivision 1.)