2001 Minnesota Statutes

     287.39 Administrative review. 

    Subdivision 1.    Taxpayer right to reconsideration.  
 Under this section, a taxpayer may obtain reconsideration by the 
 commissioner of revenue of:  

    (1) an order of the commissioner assessing tax; 

    (2) a denial by the commissioner of a request for abatement 
 of penalty; or 

    (3) a denial by the commissioner of a claim for refund of 
 money paid to the commissioner as a result of an assessment or 
 order issued by the commissioner under this chapter, by filing 
 an administrative appeal as provided in subdivision 4.  

 A taxpayer cannot obtain reconsideration if the action taken by 
 the commissioner of revenue is the outcome of an administrative 
 appeal. 

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

    Subd. 3.    Notice date.  For purposes of this section, 
 "notice date" means the date of the order adjusting the tax 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 shall file a 
 written appeal with the commissioner of revenue.  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 involved; 

    (5) the date; 

    (6) the tax periods involved and the amount of tax involved 
 for each 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 the signature of the 
 taxpayer's duly authorized agent. 

    Subd. 5.    Extensions.  If 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 of not more than 30 days from the expiration of the 60 
 days from the notice date. 

    Subd. 6.    Determination of appeal.  On the basis of 
 applicable law and available information, the commissioner shall 
 determine the validity, if any, in whole or part of the appeal 
 and notify the taxpayer of the decision.  This notice must be in 
 writing and contain the basis for the determination. 

    Subd. 7.    Agreement determining tax liability.  If the 
 commissioner determines that it is in the best interests of the 
 state, the commissioner may settle taxes, 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 the 
 taxpayer's representative authorized by the taxpayer to enter 
 into an agreement.  The agreement is final and conclusive and, 
 except upon a showing of fraud or malfeasance, or 
 misrepresentation of a material fact, the case shall not be 
 reopened as to the matters agreed upon. 

    Subd. 8.    Appeal of an administrative determination.  
 Following the determination of an appeal and notwithstanding any 
 period of limitations for making assessments or other 
 determinations to the contrary, the commissioner shall issue an 
 order reflecting that disposition.  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 of 
 the filing of an administrative appeal, the taxpayer may elect 
 to appeal to tax court. 

    Subd. 10.    Exemption from Administrative Procedure Act. 
  This section is not subject to chapter 14. 

    HIST: 1999 c 31 s 25