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.

Step 1

We issue a Notice of Proposed Assessment of Tax (NPA)

Step 2

We review your protest. If we affirm the assessment, we issue a Notice of Action (NOA).

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

We issue a Notice of Determination

Step 7

If we denied your claim for refund, you can file a Suit in Superior Court.