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Personal Liability Assessments

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If a business you are associated with fails to pay its tax debt, you may be assessed as liable for the debt. The Minnesota Department of Revenue sends:

An Order Assessing Personal Liability letter notifying you of your responsibility to pay the debt
Your appeal rights explaining your right to request a review of our assessment

See Minnesota Statutes, section 270C.56, 289A.31, and 290.92.

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Assessing Personal Liability [+]

The Department of Revenue	These Entities
May assess personal liability at any time on	Officers and directors Managers Treasurers and financial secretaries Accountants and bookkeepers Supervisors and other employees who: Write checks for the business Decide whether to file tax returns and pay debts Hire and fire employees Control the business' financials Have an entrepreneurial stake in the business
Must assess personal liability prior to enforced collection actions on	Officers of corporations Limited liability companies Cooperatives Estate and trust organization - profit or non-profit
Is not required to assess prior to enforced collection actions on	Sole proprietors Individual spouses in a qualified joint venture

Personal Liability Assessment Appeal [+]

Personal Liability Taxes [+]

The Department of Revenue may assess personal liability for:

Cigarette and Tobacco Tax
Gambling Tax
Liquor Tax
MinnesotaCare Tax from 1996 on
Petroleum Tax
Sales and Use Tax
Withholding Tax and Non-Resident Withholding Tax against shareowners
Solid Waste Management Tax
Tobacco Health Impact Fee

We will not assess personal liability for:

Corporate Franchise (Income) Tax
Partnership Income Tax
MinnesotaCare Tax from 1995 and earlier
Debts we are collecting for other agencies

Personal Liability Assessments

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