Taxpayer Dispute Process Claim for refund

The following steps will guide you through your options if you did not protest a Notice of Proposed Assessment (NPA) from us.

Step 1

You file a claim for refund. You can make a claim for refund when you think you over-reported when filing a tax return. Or, when we send you a Notice of Tax Return Change or Statement of Balance Due and you pay the balance, even if you do not think that you owe it.

Step 2

We review your refund claim and we will issue a Notice of Action if we deny your claim.

Step 3

An informal briefing process is held. After, OTA will consider your appeal and hold a hearing at your request. OTA issues an opinion.

Step 4

OTA issues an opinion on whether or not to grant a new hearing.

Step 5

OTA grants a new hearing and issues new opinion.

The OTA may grant a PFR filed by either party. If so, the OTA will hold another informal briefing process. You may request an oral hearing. After which OTA will issue a new opinion (final upon mailing).

Step 6

File Suit for Refund in Superior Court

The Suit for Refund Must be filed within 90 days after the OTA's determination is final sustaining our denial of your claim for refund.