About the Taxpayer Rights Advocate

Tax agencies have significant responsibilities and authority. Taxpayers, in turn, need to understand what the government is asking of them, know their rights and options, and have somewhere to turn to when an ordinary process does not work as it should. 

The Taxpayer Rights Advocate (TRA) Office helps ensure that Minnesota's tax system is fair, understandable, and accountable to the people it serves.

Vision

Everyone understands their taxpayer rights, can exercise them, and is treated fairly.

Mission 

We help Minnesotans overcome tax challenges by listening with empathy, acting with independence, and pushing for systems that are fair, inclusive, and responsive.

Purpose

The TRA Office serves all Minnesotans by listening to people, solving problems, and improving the way things work.

• We help people in unique or unusual situations to make sure their needs are not overlooked.
• We find and support changes to systems, so they work better and are fairer for everyone.
• We assist people facing financial hardship to help prevent harm.
• We promote equity in decision-making by encouraging open-minded, inclusive conversations.
• We believe in transparency and helping people understand and use their rights.

Our History

The TRA Office grew out of a broader movement in the late 1980s to strengthen the rights of taxpayers in their interactions with the government.

After Congress enacted a federal Taxpayer Bill of Rights in 1988, Minnesota began examining similar protections. Revenue Commissioner John James was a strong advocate for making Minnesota's tax system more taxpayer-friendly. He argued that taxpayers should understand their rights, receive clear information, and have meaningful ways to exercise those rights—and that fair treatment would strengthen effective tax administration.

In 1990, Minnesota enacted its own broad Taxpayer Bill of Rights. The legislation strengthened protections during audits and collections, expanded opportunities to challenge Revenue actions, required clearer information for taxpayers, and created the TRA Office. Contemporary accounts described the effort as both creating a more "taxpayer-friendly" system and "leveling the playing field" between taxpayers and the state.

From the beginning, the TRA Office's role was broader than resolving individual disputes. The office was also expected to identify recurring problems, recommend improvements to policies and procedures, communicate taxpayer concerns, and help people understand their rights.

More than three decades later, that basic principle remains the same: taxpayers should understand their rights, have a meaningful opportunity to exercise them, and be treated fairly.

Chris Henjum is the current Taxpayer Rights Advocate.