Taxpayer Rights Advocate

We respond to all requests for help. We listen to your problem, examine your situation, check department records, and discuss your complaint with you. If you need a person to assist you, or if the department is being unresponsive, we can step in to help. Sometimes the help might be simply to connect you with the right person in the department's appropriate division. 

If you have exhausted all administrative options and still think you have a legitimate claim for relief, contact the Taxpayer Rights Advocate Office.

We offer these services: 

• Significant financial hardship review: If you are experiencing a significant financial hardship, we may be able to help. See the Significant Financial Hardship section on this page for more information.
• Compromise reconsideration: If you are denied a compromise of tax liability from the Collection Division, you may request the Advocate Office reconsider your denied application. The Advocate Office will provide an independent review of the compromise application and issue a decision upholding the denial or recommending approval. 
• Payment plan reconsideration: If you are denied a payment plan from the Collection Division, you may request that the Advocate Office reconsider the denied application. The advocate will provide an independent review of the payment plan application and issue a decision upholding the denial or recommending approval. 
• Independent review: If you have exhausted all of your appeal rights, and you are unable to reach a resolution on your tax issue, the Advocate Office will review your situation. 

The Advocate cannot change the law, act as your legal counsel, or give you legal advice. 

Equity in Tax Administration

The Advocate Office promotes equitable resolutions and works to identify and resolve underlying issues impacting equitable tax administration. If you have ideas or suggestions for advancing equitable outcomes, contact us. 

Significant financial hardships normally involve not being able to provide basic necessities for yourself and your family. Examples include:

• Not being able to supply shelter for yourself or your family
• Not being able to pay for utilities such as: electrical or water service in your home
• Not being able to buy essential medication for yourself or a family member
• Not being able to afford nonelective or necessary medical care for yourself or an immediate family member

If you think you have a significant financial hardship, call us. If you've received help from the Taxpayer Rights Advocate Office for a significant financial hardship in the past, we may not be able to grant another request.

Example Situations

Example 1: You filed your return and are expecting a $2,000 refund. You cannot wait the typical processing time because you received an eviction notice and can provide documentation. You should contact the Taxpayer Rights Advocate Office to review your options. 

Example 2: You received a notice your refund will be used to pay other debts you owe. You can provide documentation of a significant financial hardship. You should contact the Taxpayer Rights Advocate Office to review your options. 

Enforcement Actions

Enforcement actions by the Department of Revenue, such as deducting money from your wages or bank account, do not necessarily constitute "significant financial hardship" but may create a financial hardship.

Example 3: You received a wage levy notice. The wage levy creates a financial hardship because it will prevent you from being able to afford your electric bill. You should review the Financial Hardship page and contact the Collection Division to discuss your options. 

You have the right to:

• Receive tax notices and bills that explain how much you owe in taxes, penalties, and interest – and why.
• Know why we are asking for information and what will happen if you do not give it to us.
• Receive prompt, courteous, and correct answers to your questions.
• Expect that we will not disclose the information you give us, except as authorized by law.
• Record an in-person interview with a department employee if you notify us in advance.
• Buy a copy if we record the in-person interview and you do not record it.
• Sue us (take us to court) for damages if you think any department employee recklessly or intentionally ignores the law while collecting your overdue taxes. (However, if the court finds the lawsuit was frivolous or intended as a delaying action, the court will fine you.)
   

The Taxpayer Rights Advocate Office, established in 1990, is an independent office within the Department of Revenue. The advocate reports directly to the commissioner of Revenue, not to any taxing or collection divisions. 

The advocate is committed to promoting equitable tax administration for all Minnesotans. We actively work to identify and eliminate administrative obstacles by challenging and responding to inequities within tax policies, procedures, and laws. The office advocates for transparency of department actions to help ensure all taxpayers understand and are able to exercise their rights and comply with their tax obligations.

Vision of the Taxpayer Rights Advocate Office

Taxpayers understand and are aware of their rights and have equitable access to exercise them.

Equity

Equity is ensuring everyone has the ability to access and use what they need to be successful. It requires commitment to strategic priorities, resources, respect, and consideration, as well as ongoing action to identify and remove obstacles, and assess progress toward achieving equity goals.

State Tax Resources

• What are my rights as a taxpayer? (Taxpayer Rights)
• I owe the Minnesota Department of Revenue. (Now what?) (Collection Actions)
• Minnesota Revenue is auditing, (reviewing) my tax return. Now what? (What is an audit?)
• Your Right to Appeal

Federal Tax Help

If you are having trouble with your federal income tax, these IRS resources may be able to help:

• Taxpayer Advocate Services