710:50-15-176 Protest

(a) If a taxpayer is denied the Parental Choice Tax Credit set forth in OAC 710:50-15-172, OAC 710:50-15-174, or OAC 710:50-15-175, the taxpayer may file a written protest using OTC Form L-27. (b) Protests must be filed within 15 calendar days from the date of the denial email notification. Failure to submit a protest within the 15-day window will result in the denial becoming final in accordance with 68 O.S. § 221. (c) The following supporting information and documentation must be included with the protest: (1) A clear explanation of the alleged error(s) committed by the Tax Commission; (2) The legal authority the taxpayer intends to rely upon at hearing; and (3) A statement of the relief requested. (d) The protest may be submitted either online or by mail to the address indicated on the form. (e) The taxpayer must indicate on OTC Form L-27 whether they are requesting a hearing before an Administrative Law Judge or have the matter decided without a hearing based upon the information submitted with the application and the protest. (1) If a hearing is requested, it will be conducted pursuant to the rules set forth in OAC 710:1-5-21 through OAC 710:1-5-49, but on an expedited schedule to comply with the statutory 60-day window to have a final resolution. (2) If a taxpayer does not request a hearing, the Administrative Law Judge will consider the application information, the information submitted with the protest, and any other information related to the matter in issuing Findings, Conclusions, and Recommendations. (f) Assessments, corrections, or adjustments made to returns claiming the Parental Choice Tax Credit set forth in OAC 710:50-15-173 may be protested under 68 O.S. § 221(C).