How do I appeal a Notice of Intent to Assess?

To request a conference with the Office of Appeals or to request settlement with or without a conference, you must submit a Form DR-1: pdf format of Form DR-1
Office of Appeals Form. Time limits apply.

How do I appeal a Notice of Assessment?

To request a hearing with the Office of Appeals you must file an Application for Abatement/Amended Return. Time limits apply. Please note, you must check that you want a hearing on the Application for Abatement/Amended Return. If you would also like to request settlement or request settlement only without a hearing, you must file an Application for Abatement/Amended Return and fill out a Form DR-1: pdf format of Form DR-1
Office of Appeals Form.

I received a Notice of Assessment but I’ve never been audited. How could that happen? What should I do?

The Department of Revenue may automatically issue a Notice of Assessment if an obvious arithmetic or clerical error was detected on a return or if the Commissioner of Revenue has information from third party sources which indicates an omission on a return. In order to appeal, you must file an Application for Abatement/Amended Return.

I think I made a mistake on my return and overpaid. How can I get a refund?

You may apply for a refund by filing an Application for Abatement/Amended Return and requesting a hearing and/or requesting settlement by filing an Application for Abatement/Amended Return and a Form DR-1: pdf format of Form DR-1
Office of Appeals Form. Time limits apply. Please see the directions on the Application for Abatement/Amended Return and Form DR-1 for more information.

I already paid a bill that the Department of Revenue sent me, but I think it’s wrong. What should I do?

Once a bill has been issued by the Department of Revenue, you must file an Application for Abatement/Amended Return to seek a refund.