Minnesota Objection To Penalty Assessment (MO TPA) is a form of relief from penalties for a taxpayer who has failed to meet certain obligations, such as filing a tax return or paying a tax liability, in the state of Minnesota. It allows taxpayers to dispute the amount of the penalty and provides an opportunity for the taxpayer to present evidence and explain why the penalty should be reduced or eliminated. The Minnesota Department of Revenue will review the taxpayer’s objection and issue a determination. There are two types of Minnesota Objection To Penalty Assessment: 1. Form M637: This form is used when a taxpayer disagrees with the penalty assessment or with a part of the penalty assessment. 2. Form M637-C: This form is used when a taxpayer is contesting a penalty that has been assessed due to an audit or other investigation by the Minnesota Department of Revenue.