If you believe that the change made to your tax return based on information sent to DOR by a third party such as the Lottery or the Department of Unemployment Assistance (formerly Division of Employment and Training, DET) , was made in error, you may appeal that change. To be successful on your appeal, you should prepare the following documentation:
DUA - if there was an error in the amount of unemployment reported to DOR by DUA, you must attach a corrected Form 1099G issued by DUA or a letter from DUA verifying that amounts reported by them to DOR were incorrect. Please note that adjustments made for unemployment amounts paid back during the year may only be taken if the pay back occurs in the same tax year as the overpayment. For more information on the taxation of unemployment compensation, please see our online Tax Guide for DUA information.
Lottery - if there was an error in the amount reported to DOR by the Lottery Commission, you must submit a corrected Form 1099G issued by the Lottery Commission or a letter from the Commission verifying that the amounts reported by them to DOR were incorrect. Gambling losses may not be deducted from winnings unless you qualify as a professional gambler. Please see our online Tax Guide for more information about gambling as a trade or business:
Appeal Options for a Notice of Change in Tax:
Once you have obtained the above-required documentation, the statute provides that you have two appeal options.
Appeal Option 1. The statute requires that the first appeal option must be exercised within 30 days of receipt of the Notice of Change in Tax. If you wish to exercise this option, please complete Form DR-1 and mail it along with the substantiation detailed above and a copy of the Notice of Change in Tax, to the address listed on the
Appeal Option 2. The statute requires that the second appeal option can be exercised within 2 years from the date on the Notice of Change of Tax (or 3 years from the due date of the tax return or 1 year from when you paid the additional tax). To exercise this option, please complete Form CA-6, Application for Abatement, and mail it along with a copy of the Notice of Change in Tax that you received and the supporting documentation required above to the address listed on the Form CA-6 .