How will I be notified of the Office of Appeals decision?

All decisions are sent by mail. You will receive a Settlement Agreement, a Settlement Rejection Letter, or a Letter of Determination based on whether settlement has been requested and an agreement has been reached.

I’ve received a Letter of Determination from the Office of Appeals, what do I do?

If you receive a Letter of Determination indicating that the proposed assessment should not be made, the Office of Appeals will return the matter to the Audit Division and the proposed assessment will be withdrawn. There is nothing further you need to do.

If you receive a Letter of Determination indicating that your requested abatement should be granted, the Office of Appeals will return the matter to the Customer Service Bureau, which will issue a Notice of Abatement Determination stating that your abatement request has been approved. There is nothing further you need to do.

If you receive a Letter of Determination indicating that the tax will be reduced in part or abated in part, the Office of Appeals will return the matter to the appropriate bureau. You will then receive a notice of the re-calculated tax due. See the following FAQ for appealing the re-calculated tax if you continue to disagree with it.

If you receive a Letter of Determination indicating that the proposed assessment is correct or that the required abatement should be denied, the Office of Appeals will return the matter to the appropriate bureau. You will then receive a notice of the tax due. See the following FAQ for appealing the tax if you continue to disagree with it.

If I don’t agree with the result from the Office of Appeals, what can I do?

If you receive a Letter of Determination that you do not agree with there may be further appeal options open to you. If your appeal was based on a Notice of Intent to Assess you may file an Application for Abatement/Amended Return once you have received a final assessment. If your case was based on a Notice of Assessment, you may be able to file for further review with the Appellate Tax Board. Time limits apply. Your Letter of Determination will outline your appeal options. If your case was resolved by a Settlement Agreement, there is no further right of appeal.

I received a denial based on failure to substantiate. What should I do?

If you receive a Notice of Abatement Determination from the Customer Service Bureau based on an unsubstantiated abatement application, you may file a new, properly substantiated Application for Abatement/Amended Return. Time limits apply. For more information, see Administrative Procedure 627: Applications for Abatement, Section 627.12.