(a) The commissioner may audit and adjust the taxpayer's computation of federal adjusted gross income, federal taxable income, items of federal tax preferences, or federal credit amounts to make them conform with the provisions of chapter 290 or section 298.01. If a return has been filed, the commissioner shall enter the liability reported on the return and may make any audit or investigation that is considered necessary.
(b) Upon petition by a taxpayer, and when the commissioner determines that it is in the best interest of the state, the commissioner may allow S corporations and partnerships to receive orders of assessment issued under section 270C.33, subdivision 4, on behalf of their owners, and to pay liabilities shown on such orders. In such cases, the owners' liability must be calculated using the method provided in section 289A.08, subdivision 7, paragraph (b).
(c) A taxpayer may petition the commissioner for the use of the method described in paragraph (b) after the taxpayer is notified that an audit has been initiated and before an order of assessment has been issued.
(d) A determination of the commissioner under paragraph (b) to grant or deny the petition of a taxpayer cannot be appealed to the Tax Court or any other court.
(e) The commissioner may audit and adjust the taxpayer's computation of tax under chapter 291. In the case of a return filed pursuant to section 289A.10, the commissioner shall notify the estate no later than nine months after the filing date, as provided by section 289A.38, subdivision 2, whether the return is under examination or the return has been processed as filed.
Notes of Decisions
HMN Fin., Inc. v. Comm'r of Revenue, 782 N.W.2d 558 (Minn. 2010).
· cites it 10× “Then we will address whether the Commissioner has the authority that he claims is granted to him under Minn.Stat. §§ 289A.35, 290.07, subd. 2, 290.”
F-D Oil Co. v. Comm'r of Revenue, 560 N.W.2d 701 (Minn. 1997).
· cites it 3× “Section 289A.35 makes the commissioner responsible for examining returns and making investigations.”
Gonzales v. Comm'r of Revenue, 706 N.W.2d 909 (Minn. 2005).
· cites it 2× “Consequently, the Commissioner filed a return for Gonzales pursuant to Minn.Stat. § 289A.35 (2004). 1 On May 5, 2004, the Commissioner issued a notice of determination, or assessment order, under Minn.”
Busch v. Comm'r of Revenue, 713 N.W.2d 337 (Minn. 2006).
· cites it 2× “The commissioner’s power to review returns is now noted in Minn.Stat. § 289A.35 (2004). 6 . We also note that, for the taxation purposes of the federal government in this case, wheth *343 er Busch’s gambling constituted a business is not very important.”
Klein Bancorporation, Inc. v. Comm'r of Revenue, 581 N.W.2d 863 (Minn. Ct. App. 1998).
· cites it 2× “1997) (holding Chapter 289A applies to income taxes administered by commissioner and Minn. Stat. § 289A.35 (1996) makes commissioner responsible for examining returns and making investigations).”
State of Minnesota, Dep't of Revenue v. United States, 184 F.3d 725 (8th Cir. 1999).
“” Minn.Stat. § 289A.35 (emphasis added). In addition, when a taxpayer has filed a return, “the *730 commissioner shall examine the return and make any audit or investigation that is considered necessary.”
State of MN v. United States (8th Cir. 1999).
“” Minn. Stat. § 289A.35 (emphasis added). In addition, when a taxpayer has filed a return, "the commissioner shall examine the return and make any audit or investigation that is considered necessary.”
— Minn. Stat. § 289A.35(a) — 2 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.