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March 6, 2014 MN ID: 8034325 Page 3 Letter ID: L2093872768 Appeal Instructions If you disagree with this order, either in whole or in part, you have 60 days from the date of the order to appeal to the Department of Revenue or the Minnesota Tax Court. To Appeal to the Department of Revenue o Within 60 days after the date of this order, you must file a written appeal with the commissioner. The appeal need not be in any particular form but must contain the following information: 1. Your name and address; 2. If a corporation, the state of incorporation, and the principal place of business of the corporation; 3. Your Minnesota tax ID number or Social Security number; 4. The tax type involved; 5. The date; 6. The tax years or periods involved and the amount of tax involved for each year or period; 7. The findings in the order that you dispute; 8. A summary statement that you rely on for each exception; and 9. Your signature or the signature of your duly authorized agent. • Include any documentation or information to support your appeal. e You must request a 30 -day extension by writing to us, if you need more time to prepare your appeal • To Appeal to the Minnesota Tax Court 0 • • During the time of your appeal, interest will accumulate on any unpaid tax determined to be due. If you want an informal conference with a representative of the department, make this request in your appeal If another person who is acting on your behalf prepares your appeal, attach Form REV 184, Power of Attorney. The form is available on our website at www.revenue.state.mn.us or you may request a copy by calling (651) 296 4444, or by writing to Minnesota Tax Forms, Mail Station 1421, St. Paul, MN 55146 -1421. The person preparing your appeal must sign the appeal. If you appeal to the department and your appeal is denied in whole or in part, you will have an additional 60 days to appeal to the Minnesota Tax Court. Mail your appeal to: Minnesota Department of Revenue Special Taxes Division Mail Station 3331 St. Paul, MN 55146 -3331 o You may choose to have your case heard in the Regular Division or appeal to the less formal Small Claims Division (if the total of the tax, penalty and interest in dispute does not exceed $5,000). All decisions in the Small Claims Division are final. • Within 60 days after the date of this order, the Minnesota Tax Court must receive your written appeal. You may request a 30 -day extension if you believe you have a good cause. Submit a copy of this order when filing your appeal with the Minnesota Tax Court. • Tax Court appeal forms are available on the web at www.taxcourt.state.mn.us or from the Minnesota Tax Court, 245 Minnesota Judicial Center, 25 Rev. Dr. Martin Luther King, Jr., Boulevard, St. Paul, MN 55155 or at the office of the Clerk of District Court in your county. Submit a copy of this order when filing your appeal with the tax court. Solid Waste Mail Station 3331 Saint Paul, MN 55146 -3331 An equal opportunity employer www. revenue. state.mn,us Tel: (651) 282 -5770 Fax: (651) 297 -1939 TTY: Call 711 for Minnesota Relay Call 711 for the Minnesota Relay