What is the difference between a conference and a hearing?

Conferences are granted for pre-assessment appeals and hearings are granted for post-assessment appeals. Both conferences and hearings are informal and may be conducted in-person or on the telephone.

What should I expect at a conference or hearing?

Conferences and hearings are informal and may be conducted in-person or by telephone. Two appeals officers will attend a conference or hearing. You may represent yourself or may choose to have another person represent you. At the conference or hearing you are given the chance to explain why you feel the proposed assessment or additional assessment is incorrect. The appeals officers may ask questions and may request additional documentation. Appeals officers do not make final determinations at a conference or hearing. A determination is made after a complete review of all information that you present. Sometimes, you may choose to settle your matter. If you choose to settle, you should present an offer at or before your conference or hearing.

How do I have someone else represent me?

To have someone else represent you, you and your representative must both fill out and sign a Form M-2848: pdf format of Form M-2848
Power of Attorney and Declaration of Representative. See the directions on the form for more information.