Protests and appeals

An individual who receives a notice of deficiency or notice of refund rejection may submit a written protest and request a hearing to dispute the notice. Any protest or request for hearing must be submitted within 30 days of the date of the notice. The protest or request for hearing must contain at least the following information:

the taxpayer’s name, address, and account number;

the tax period(s) involved;

the type and amount of tax in dispute; and

a summary statement of the findings with which the taxpayer does not agree and the grounds upon which the taxpayer relies for the purpose of showing the tax is not due.

The protest or request for hearing must be signed by the taxpayer. A protest or request for hearing may be submitted through Revenue Online or by mail, fax, or email in accordance with instructions included in the notice.