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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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| 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
|
Once assessed, you have 60 days to appeal either to us or Minnesota Tax Court. If you need more time when appealing to us, you may request an additional 30 days to appeal. Your request must be in writing.
If we deny your appeal, you have 60 days from the date of our denial to appeal to Minnesota Tax Court. We will not take any collection action against you during the appeal period
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
