Questions one may ask a Revenue Officer or Tax Specialist who contacts him or her on behalf of their state Department of Revenue. These questions are designed to conform with the necessary parameters and requirements of the Minnesota Data Practices Act, Minn. Stat. Chapter 13.

1. Are you, when acting in the capacity of Joseph E. Blow, Revenue Agent, a public officer and/or public employee of the State of Minnesota?
2. If you are a public officer or employee for the State of Minnesota, are you sworn or non-sworn.
3. If you are sworn, where can one locate your oath of office.
4. If you are non-sworn, do you hold any license or government granted privilege to enforce state and local laws, rules, or regulations?
5. Where can one find said licenses or government granted privileges referred to in question four (4) on file with the State of Minnesota?
6. As an agent of the Minnesota Department of Revenue, how do you or your designate assignee compute "Federal Taxable Income" for purposes of assessing state tax liability?
7. Upon what official documents do you rely to compute "Federal Taxable Income?"
8. Provide a copy of the assessed "Federal Taxable Income" or "Federal Tax Liability" for [NAME OF TAXPAYER/TAX ID # MAKING REQUEST].
9. Where can one locate a grant of authority by the United States or the State of Minnesota, to alter, reverse, or hold in error, an assessment of Federal Taxable Income or Federal Tax Liability as determined and/or ratified by the Internal Revenue Service?
10. Who is the compliance officer in the Minnesota Department of Revenue charged with the responsibility of enforcing compliance by its officers and employees with Federal and State laws?
11. Please provide any law, statute, rule, regulation, or other written grant that provides you absolute or qualified immunity from criminal prosecution for your commission of an alleged criminal offense under Federal and/or State law.