Taxpayers have the right to dispute the Department of Revenue's position on a tax issue as well as its finding of facts and circumstances in an individual case.
The Department of Revenue will not take collection actions, such as levying assets, while a liability is being contested at the Department of Revenue or with the Appellate Tax Board. However, since interest and some penalty will continue to accrue, taxpayers may wish to pay any outstanding bills. The Department of Revenue will refund, with interest, any payments related to tax that are ultimately abated. Please be advised that the statute of limitations on collections will be suspended during the appeal process.
There are different types of appeals that can be made in different situations and at different stages. Every type of appeal has a strict deadline within which a taxpayer must start the appeals process. It is very important to make sure that deadlines are met because the Department of Revenue does not have the legal authority to open a case once the time for filing an appeal has expired.
For additional information about audits, penalties and interest, collection actions, and appeal procedures, please refer to A Guide to the Department of Revenue: Your Taxpayer Bill of Rights and our online Guide to Taxes.
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