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Subpoenas

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A subpoena is a legal document that orders the recipient to provide certain information. The Department of Revenue may issue subpoenas to compel a person to appear, to give testimony, and to produce relevant books, records, papers, documents, and other data. (See Minnesota Statutes, section 270C.32 and 16D.08.)

We may issue a subpoena if: 

  • You do not comply with us
  • A third party does not comply with us
  • You request one to be issued to a third party
  • A third party requires one in order to provide information

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