Revenue Notice #04-08: Collections - Revocation of Revenue Notice 99-04

Revenue Notice # 1999-04: “Collections – Compromise Agreements,” is hereby revoked. Pursuant to Minnesota Statutes, section 270.67, subdivision 4, the procedures of the Department of Revenue regarding offers in compromise and compromise agreements are now governed by its published guidelines entitled, “Compromise Procedures – Questions and Answers,” last revised in April, 2004. The published guidelines can be found on the Internet on the Department of Revenue website, Collection Division web page, at:

http://www.revenue.state.mn.us/collections/factsheets/Compromise_Procedures.pdf

A paper copy of the guidelines can be obtained from the Collection Division.