2000 Minnesota Statutes

     297I.95 Administrative appeals. 

    Subdivision 1.    Taxpayer right to reconsideration.  A 
 taxpayer may obtain the commissioner's reconsideration of an 
 order assessing tax or surcharge, a denial of a request for 
 abatement of penalty or interest, or a denial of a claim for 
 refund by filing an administrative appeal under subdivision 4.  
 No reconsideration is allowed under this section if the action 
 taken by the commissioner is the outcome of an administrative 
 appeal. 

    Subd. 2.    Appeal by taxpayer.  A taxpayer who wishes 
 to seek administrative review must follow the procedures in 
 subdivision 4.  

    Subd. 3.    Notice date.  For purposes of this section, 
 the term "notice date" means the date of the order adjusting the 
 tax or surcharge or order denying a request for abatement, or, 
 in the case of a denied refund, the date of the notice of denial.

    Subd. 4.    Time and content for administrative appeal.  
 Within 60 days after the notice date, the taxpayer must file a 
 written appeal with the commissioner.  The appeal need not be in 
 any particular form but must contain the following information:  

    (1) name and address of the taxpayer; 

    (2) if a corporation, the state of incorporation of the 
 taxpayer, and the principal place of business of the 
 corporation; 

    (3) the Minnesota identification number or social security 
 number of the taxpayer; 

    (4) the type of tax or surcharge involved; 

    (5) the date; 

    (6) the tax years or periods involved and the amount of tax 
 or surcharge involved for each year or period; 

    (7) the findings in the notice that the taxpayer disputes; 

    (8) a summary statement that the taxpayer relies on for 
 each exception; and 

    (9) the taxpayer's signature or signature of the taxpayer's 
 duly authorized agent.  

    Subd. 5.    Extensions.  When requested in writing and 
 within the time allowed for filing an administrative appeal, the 
 commissioner may extend the time for filing an appeal for a 
 period not more than 30 days after the expiration of the 60 days 
 after the notice date. 

    Subd. 6.    Determination of appeal.  Based on 
 applicable law and available information, the commissioner shall 
 determine whether the appeal is valid.  The commissioner shall 
 find the appeal valid in whole, valid in part, or invalid, and 
 shall notify the taxpayer of the decision.  This notice must be 
 in writing and must state the reasons for the determination. 

    Subd. 7.    Agreement determining tax liability.  When 
 it appears to be in the best interests of the state, the 
 commissioner may settle any taxes, surcharges, penalties, or 
 interest that the commissioner has under consideration by virtue 
 of an appeal filed under this section.  An agreement must be in 
 writing and signed by the commissioner and the taxpayer, or by 
 the taxpayer's representative authorized by the taxpayer to 
 enter into an agreement.  The agreement is final and, except 
 upon a showing of fraud, malfeasance, or misrepresentation of a 
 material fact, the case must not be reopened as to the matters 
 agreed upon. 

    Subd. 8.    Appeal of an administrative determination.  
 After deciding an appeal, the commissioner shall issue an order 
 reflecting that decision.  The order must be issued 
 notwithstanding any statute of limitations for making 
 assessments or other determinations.  If the statute of 
 limitations for making assessments or other determinations would 
 have expired before the issuance of this order, except for this 
 section, the order is limited to issues or matters contained in 
 the appealed determination.  The order is appealable to the 
 Minnesota tax court under section 271.06. 

    Subd. 9.    Appeal where no determination.  If the 
 commissioner does not make a determination within six months 
 after the filing of an administrative appeal, the taxpayer may 
 appeal to tax court.  

    Subd. 10.    Exemption from Administrative Procedure Act. 
  This section is not subject to the contested case procedures 
 of chapter 14. 

    HIST: 2000 c 394 art 1 s 20