Appealing an Audit

You can request a 30-day extension within the 60 day appeal period by writing to us at the address provided on the audit report. Interest will continue to accrue on any unpaid debt.

Send us a letter with the following information:

• Your name and address
• Your Social Security number
• The type of tax involved
• The date of the order you are appealing (it is listed on the order)
• The tax years or periods involved, and the amount of tax for each year or period
• The findings in the order you disagree with and why
• Your signature or that of your authorized representative (the person who is named on your Form REV184i, Individual or Sole Proprietor Power of Attorney)

You must also include any documents or information that supports your appeal. If you did not file a tax return and you agree that you should have filed, you must include that tax return with your appeal.

If you want to meet with us to discuss your appeal, ask for an informal meeting in your letter.

Mail your appeal letter and other documents or information to:

Appeals and Legal Services
Mail Station 2220
600 N. Robert St.
St. Paul, MN 55146-2220

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

You may be able to ask for an abatement (cancellation) of the penalty. For details, see Abatement Information.

We will cancel your penalty. However, that does not reduce the amount of additional tax or interest you owe. If we deny your request to cancel a penalty, you have 60 days to appeal to the department or the Minnesota Tax Court.

You should review your recent returns to see if similar changes are needed. If so, you must file amended income tax or property tax refund returns and pay any additional tax and interest you owe. If you do not amend your returns, we may audit you and assess additional penalties and interest.
 
To amend your returns, use Form M1X, Amended Minnesota Income Tax Return, and Form M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. If you need a prior year form, see Find a Form.

If you paid more tax than was owed, you can file for a refund using Form M1X. To claim a refund, you must file within 3½ years of the due date of your original return or within 1 year of the date on the tax order, whichever is later. 

Yes, if you are unable to pay your liability in full. For more information, see Payment Agreements.

If you do not respond within 60 days, we will take additional steps to collect the money you owe. For more information, see "I owe the Minnesota Department of Revenue. Now what?".