Taxpayer Bill of Rights

Updated July 2019

The issue

Authoritative guidance from tax administrators is an integral part of ensuring taxpayer and tax preparer compliance with tax laws. This guidance is also vital in determining the correct tax liability. MNCPA members and businesses throughout Minnesota often need guidance to properly apply tax law and ensure the proper amount of tax is collected and remitted (if owed).

Key provisions the MNCPA supported this year include: establishing at private letter ruling program to address unique tax situations that may not fit perfectly with the way a tax law is written; limiting the Minnesota Department of Revenue’s (Revenue) authority to make sales tax assessments that are inconsistent with prior audit positions taken by Revenue; expanding Revenue’s authority to abate penalties and allowing a taxpayer to choose a dual audit if Revenue is auditing both sales and use tax and either individual income or corporate franchise tax.

These and other changes would have provided additional protections and certainty. The changes were included as part of the Senate omnibus tax bill but were not included in the final tax bill signed by Gov. Walz.

The MNCPA will continue working to update the taxpayer bill of rights.

Why you should care

Voluntary compliance is more cost-effective for all and easier to accomplish with guidance from those charged with enforcing the tax code.

What you can do

Contact your legislators and ask them to support legislation to provide tax advisers and taxpayers more certainty when filing a tax return. 

Influencing positive change

MN State Capitol

With the help of your donations to the MNCPA PAC, we have had great success at the Capitol throughout the past decade.

Reasons to contribute:

  • Carry a unified message on CPA issues to legislators.
  • Raise CPAs' visibility at the Capitol.
  • Continue the proven track record of success.

Contribute to the PAC