Minnesota STATE TAX APPEAL LAWYER

The Minnesota Department of Revenue is Minnesota’s equivalent of the Internal Revenue Service. The Department administers the State’s income tax for individuals (and certain other entities) and its franchise tax for corporations. Although these tax types are largely dependent on the IRS Code, the Department has independent authority to determine a Minnesota taxpayer’s state tax liability. In addition, the Department determines whether individuals are Minnesota “residents” for state income tax purposes and whether corporations have sufficient nexus with the State to be subject to its corporate franchise tax.

The Department also enforces Minnesota’s sales and use taxes, tax types that have no analogue at the federal level. The Department has broad authority to audit Minnesota taxpayers for compliance with the State’s sales and use tax laws.

As an Assistant Minnesota Attorney General, Brad Delapena represented the Department of Revenue for seven years. As Manager of the Attorney General’s Tax Litigation Division from 2004 to 2007, Brad was Minnesota’s lead tax attorney. He has litigated a wide variety of state tax issues including individual residency, corporate nexus, unitary determinations, foreign operating corporation issues, utility valuation, and a wide variety of sales and use tax issues. Whether you wish to file an administrative appeal within the Department of Revenue, or instead want to challenge an assessment in the Minnesota Tax Court, Brad can provide you with expert representation.

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