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March 6, 2014 MN ID: 8034325 Page 4 Letter ID: L2093872768 To Request a Penalty Abatement ® If you are charged a penalty for late payment of tax or late filing of a tax return but you believe you have reasonable cause for failing to comply with the tax laws, you may be eligible for a penalty cancellation. Provide a detailed explanation of why you believe reasonable cause existed. We encourage you to include a payment for the tax and interest because interest continues to accrue until we advise you of your decision on the penalty. o If you received incorrect written advice from a Revenue employee and your penalty is a direct result of that advice, we must cancel your penalty. However, canceling a penalty does not reduce the amount of additional tax or interest you owe. • If your request for penalty abatement is denied, you have 60 days after the date of the denial to appeal to the Minnesota Tax Court. Refund Rights for Orders Assessing Additional Tax If the changes on this order are for an additional amount due, you can file a written claim for refund within 3 -1/2 years after the due date of the tax return to which this order relates or one year after the date of this order, whichever is later, once you have paid the full amount shown. The refund claim must identify the taxpayer, the type of tax (and the tax period) or the type of other liability paid the amount of the overpayment, and the grounds on which the refund is being claimed.