How does the protest process work and how long does it take?
The Department issues a notice of proposed tax due. Within 30 days, the taxpayer must file a written protest with the APB. The APB notifies the appropriate Division within the Department and requests a response. The APB schedules a status conference with the taxpayer and the appropriate Division within the Department. This conference is generally conducted via telephone. If there is no resolution at the status conference, then the protest officer assigned to the case will schedule and conduct a hearing where both parties can present their view of the protested issue(s). After reviewing the information presented at the hearing, the protest officer will render a decision and notify both parties of the decision. Generally, the Department anticipates 6-12 months to resolve a protest.
The Taxpayer is audited. The Department issues a notice of proposed tax due. Within 30 days, the taxpayer must file a written protest with the APB. The APB notifies the appropriate Division within the Department and requests a response. The APB schedules a status conference with the taxpayer and/or its representative and the appropriate Division within the Department. This conference is generally conducted via telephone. All parties should be prepared to discuss their positions during the status conference. If there is no resolution at the status conference, then the protest officer assigned to the case can schedule and conduct a hearing where both parties can present their view of the protested issue(s). After reviewing the information presented at the hearing, the protest officer will render a decision and notify both parties of the decision. Generally, the Department anticipates 6-12 months to resolve a protest.
