2003 Minnesota Statutes

     270.274 Review of jeopardy assessment and levy 
  procedures. 

    Subdivision 1.    Administrative review.  Within five 
 days after a jeopardy assessment or jeopardy collection is made 
 to assess or collect a tax administered by the commissioner of 
 revenue, the commissioner shall provide the taxpayer with a 
 written statement of the information relied on in making the 
 assessment or levy.  Within 30 days after the written statement 
 is provided or, if not provided, within 35 days after the 
 assessment or levy, the taxpayer may request the commissioner to 
 review the action taken.  After a request for review, the 
 commissioner shall determine whether the assessment or levy is 
 reasonable and whether the amount assessed or demanded as a 
 result of the action is appropriate under the circumstances. 

    Subd. 2.    Judicial review.  A determination by the 
 commissioner under subdivision 1 is appealable to the Tax Court 
 in the manner provided by law, and the appeal must be 
 expeditiously heard by the court.  If the court determines that 
 the making of the assessment or levy is unreasonable, or that 
 the amount assessed or demanded is inappropriate, the court may 
 order the commissioner to release the levy, abate the 
 assessment, redetermine in whole or in part the amount assessed 
 or demanded, or take other action.  A determination by the court 
 under this subdivision is final and may not be appealed by 
 either party. 

    Subd. 3.    Burden of proof.  In a proceeding under 
 subdivision 2, the burden of proving that the assessment or 
 collection of the tax was jeopardized by delay is on the 
 commissioner.  Regarding the issue of whether the amount 
 assessed or demanded as a result of the action is appropriate, 
 the commissioner shall provide a written statement explaining 
 the basis for determining the amount, and the burden is on the 
 taxpayer to show that the statement is incorrect or invalid. 

    HIST: 1990 c 604 art 1 s 7; 1991 c 291 art 16 s 1