On April 24, 2025, Revenue Special Investigators (RSI) were investigating Aaron Michael Dammen (hereinafter “DEFENDANT”) for tax violations pursuant to Minnesota Statutes § 289A.63, subd. 1(a) and 1(b). DEFENDANT’s case had been referred by Revenue’s Corporate Tax Division. DEFENDANT is the sole owner and operator of Dammen Contracting, Inc., a business primarily focused on installing windows and patio doors. DEFENDANT resides at [ADDRESS REDACTED] West, [APT REDACTED], Bloomington, Hennepin County.
He operates his business in Minnesota and generated sufficient gross and taxable income to require the filing of Minnesota tax returns. Over the last 20 years, the Minnesota Department of Revenue (MDOR) has attempted to gain compliance from DEFENDANT regarding his personal income tax filing obligations. DEFENDANT has never filed a Minnesota individual income tax return or a corporate tax return. Since 2005, MDOR has issued DEFENDANT multiple Demands to File, Notices of Federal Offset, Notices of Intent to Levy Wages, and four years of Commissioner Filed Returns (CFRs)—tax returns prepared by MDOR on behalf of a taxpayer who was legally required to file but failed to do so.
However, a CFR does not relieve the taxpayer of the responsibility to file. In fact, the accompanying letter states: “This CFR does not satisfy your obligation to file a return. If you do not file your return and remit all tax due, you may be subject to criminal penalties.” The following filings were made: • March 15, 2005: MDOR requested DEFENDANT’s 2001 individual income tax return. DEFENDANT did not comply, so MDOR issued a CFR on May 3, 2005, assessing $4,966.10 in tax, interest, and penalties.
On July 27, 2005, MDOR issued a demand for payment and intent to levy wages for $5,005.83. On May 19, 2006, MDOR issued a Notice of Intent to Offset Federal Refunds to pay his tax debt to the state. • February 8, 2006: MDOR issued a CFR for the 2002 tax period, assessing an additional $1,083.50 in tax, penalties, and interest. On July 26, 2006, MDOR placed a State Tax Lien for the unpaid tax, interest, and penalties from the 2001 and 2002 CFRs. On November 2, 2006, MDOR notified DEFENDANT that the unpaid tax would be referred to a collections agency if not paid in full by November 22, 2006. • October 6, 2009: MDOR issued a demand to file his 2005 individual tax return.
On December 2, 2009, MDOR issued its third CFR, for the 2005 tax period, assessing $6,325.56 in tax, penalties, and interest. On March 24, 2010, MDOR issued a demand for payment and intent to levy wages for the taxes DEFENDANT owed from the 2001, 2002, and 2005 CFRs, totaling $12,295.49. • 2008–2010: In 2008, DEFENDANT agreed to and signed his first payment plan with MDOR to begin paying down the debt owed from the CFRs. No payments were made. On March 12, 2009, DEFENDANT signed a new plan but again made no payments.
