Appealing an Audit

Send us a letter that includes:

• 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)

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

If you want to meet with us to discuss your appeal, you may request this 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

What if I need more time to prepare my appeal?

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

For details, 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

If you successfully appeal an IRS audit, and the resulting changes affect your state taxes, you should also appeal our audit. Be sure to include all IRS documents showing the IRS reversed or revised its original audit.

To check the status of a federal audit, call the IRS at 1-800-829-1040.

Penalties

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

If you receive incorrect written advice from a department employee, we will cancel your penalty. This will 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.

Interest

We assess interest on any unpaid tax and penalty after the tax return’s due date. We rarely cancel interest charges. For details, see Interest Rates.

Make a Payment

To pay electronically: Go to our e-Services Payment System or call 1-800-570-3329. You will need your Social Security number and banking information.

Our telephone has been discontinued. Learn more at Options to File and Pay.

To pay by mail: Make your check payable to Minnesota Revenue. Send your check – along with the payment voucher that came with your tax order – to the address listed on the voucher.

Pay as much as you can by the due date, and continue to make payments until you are contacted by our Collection Division. They can help you set up a payment plan for the remaining balance.

Overpayments

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. 

Payment Agreements

If you are unable to pay your liability in full, you may request a payment agreement. For more information, see Payment Agreements.