In certain instances, you have the right to file a written protest if you disagree with us. The written protest must be filed within certain time frames and you may request a hearing. You must specifically state that you are filing a protest and requesting a hearing. Your protest rights will be explained on any protestable notice that we send you.
If you do not agree with an audit or notice, you generally have 60 days from the date a notice of tax liability or a notice of deficiency is served to file a written protest with us. Interest will continue to accrue on the deficiency while a protest is pending. If you do not file a protest to a department notice in the specified time frame, you will not be allowed a hearing, the assessment will become final, and we will begin collection activity.
If we deny a claim for credit or refund, you must file a written protest within 60 days or, in the case of income taxes, you may file a written protest and request a hearing if six months have expired since the claim was filed without a notice of denial being issued. Interest will accrue on the overpayment while a protest is pending. If you do not protest the denial of a claim on time, you will not be allowed a hearing. Except for income tax accounts, you may not file a claim for credit or refund if the amount claimed was assessed by a notice of tax liability that became or was allowed to become a final assessment.
