Taxpayer Dispute Process Notice of Proposed Assessment of Tax (NPA)
The following steps will guide you through your options to dispute a notice you received from us. This is designed to help you understand the protest and appeals process based on where you are in your process.
We issue a Notice of Proposed Assessment of Tax (NPA)
File a protest with us within 60 Days from the date of your NPA. You may choose to make a tax deposit to stop the accrual of interest, and the deposit will be returned to you with interest if the NPA is later withdrawn. Go to Step 2.
No Protest is filed; NPA becomes final in 60 days and we will issue a Statement of Balance Due. You can make a payment online to stop the accrual of interest before you receive the Notice of Tax Return Change or Statement of Balance Due.
We review your protest. If we affirm the assessment, we issue a Notice of Action (NOA).
File an appeal with the Office of Tax Appeals (OTA) within 30 Days from date of the NOA. Go to Step 3.
No appeal is filed. The Notice of Action becomes final in 30 days.
An informal briefing process is held. After, OTA will consider your appeal and hold a hearing at your request. OTA issues an opinion.
If your appeal was not successful with the OTA, you may file a Petition for Rehearing (PFR) with the OTA. Your petition must be filed within 30 days from the date of opinion. An informal briefing process is held.
If the OTA does not affirm our NPA, we may also file a PFR within 30 days from the date of the opinion. Go to Step 4.
No PFR filed. The OTAs opinion becomes final in 30 days. We will send you a Notice of Determindation (NOD).
OTA issues an opinion on whether or not to grant a new hearing.
If new hearing granted go to Step 5.
No new hearing. Go to Step 6.
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).
The OTA's opinion will become final upon mailing. Go to Step 6.
Go to Step 6.
We issue a Notice of Determination
If we denied your claim for refund, you can file a Suit in Superior Court.
The Suit for Refund Must be filed within the later of:
- Four years from the due date of the return.
- One year after the tax was paid.
- 90 days from the date of the notice of disallowance of your claim by us.
- 90 days after the OTA's determination is final sustaining our denial of your claim for refund.
- After six months have elapsed from the filing of a timely claim and before any action is taken by us on your claim.
R&TC §19384 and §19385