Taxpayer Rights Advocate

We respond to all requests for help. We listen to your problem, examine your situation, check department records and discuss your complaint with you. If you need a person to assist you, or if the department is being unresponsive, we can step in to help. Sometimes the help might be simply to connect you with the right person in the department's appropriate division.

The advocate helps:

• Ensure fair and consistent application of Minnesota tax law and department policies
• Promote taxpayer issues and concerns to department policymakers and state legislators
• Provide a fresh look at individual tax situations that have exhausted all other administrative avenues
• Problem-solve and suggest options to taxpayer dilemmas
• Negotiate to resolve impasses between the department and taxpayers
• Provide an alternative to the standard lines of communications presently available to taxpayers within the department
• Provide another access point to department information
• Advocate for individual taxpayer concerns when "significant hardship" situations occur

• Review collection actions regarding other government debt

The advocate cannot:

• Change Minnesota tax law for individual situations
• Interfere with normal processing systems unless a documented hardship situation exists
• Change time limits for filing, payment or refunds
• Act as legal counsel for individual situations
• Help you with your federal income tax or taxes you pay to other states (but we will give you names of people at those agencies who can help)

The Advocate's Office was established in 1990 as a place for taxpayers to receive an independent review of their tax situation while promoting and upholding the department's mission of fair and equitable application of the tax laws. Besides review of specific cases, we participate in the department’s policy committees, lobby for taxpayer issues and propose legislation. We also educate the public about the department’s policies, processes, procedures and Minnesota tax laws

The Taxpayer Rights Advocate Office reports directly to the Commissioner of Revenue, not to any taxing or collection divisions.  The Taxpayer Rights Advocate also participates in various department tax policy teams to proactively comment on prospective policies that affect taxpayers.

"Significant hardships" normally involve not being able to provide basic necessities for yourself and your family. Examples include:

• Not being able to supply appropriate shelter for yourself or your family
• Not being able to pay for utilities such as: electrical or water service in your home
• Not being able to buy essential medication for yourself or a family member
• Not being able to afford non elective or necessary medical care for yourself or an immediate family member

However, enforcement actions by the Department of Revenue, such as deducting money from your wages or bank account, do not necessarily constitute "significant hardship." This is true even if these actions might prevent you from paying bills you consider to be just as important as your tax bill.

In most cases, the Department of Revenue employee assigned to your case can help you solve your problems. If that person appears unable or unwilling to help you in time to avoid a significant hardship, you may ask for a prompt review by our office.

If you have exhausted all administrative options and still think you have a legitimate claim for relief, please contact the Taxpayer Rights Advocate office. Contact information is located on the top right corner of this page. 

• I owe the Minnesota Department of Revenue. (Now what?) (Collection Actions)
• What are my rights as a taxpayer? (Taxpayer Rights)
• Minnesota Revenue is auditing, (reviewing) my tax return. Now what? (What is an audit?)
• Your Right to Appeal