You can file an administrative appeal with the Minnesota Department of Revenue or appeal directly to the Minnesota Tax Court. In either case, you must appeal within 60 days of the Notice Date on the tax order (found on the first page). For details, see Appealing an Audit.
An administrative appeal is an independent review of your case. A department appeals officer reviews the information used in the audit. Once the appeals officer reaches a decision, they issue a Notice of Determination to inform you of the results.
If you filed an administrative appeal and you disagree with our determination, you may appeal to the Minnesota Tax Court.
Appealing to Tax Court
For information about filing an appeal in tax court, 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