Colo. Code Regs. 39-21-103-1

Current through Register Vol. 47, No. 23, December 10, 2024

Rule 39-21-103-1 - Request for Hearing

Basis and Purpose. The statutory bases for this rule are sections 39 21 103 and 39-21 112(1), C.R.S. The purpose of this rule is to specify the information a request for hearing filed pursuant to section 39 21 103(2), C.R.S., must include and provide additional information regarding the hearing and appeal process.

(1)Request for Hearing.

(a) A request for hearing made pursuant to section 39 21 103(2), C.R.S., must be submitted in writing within thirty (30) days from date of the mailing of the notice of deficiency. This thirty-day period is fixed by statute and cannot be extended by the executive director. If the taxpayer does not request a hearing within the thirty-day period, the executive director shall make a final determination and send a notice of final determination accompanied by a notice and demand for payment to the taxpayer.

(b) The request for hearing must contain at least the following information:

(i) Taxpayer's name, address, and account number.

(ii) The taxable period(s) involved.

(iii) The type and amount of tax in dispute.

(iv) A summary statement of the findings with which the taxpayer does not agree and the grounds upon which taxpayer relies for the purpose of showing that the tax is not due.

(v) The request for hearing must be signed by the taxpayer.

(c) The executive director or his or her delegate may, in his or her sole discretion, grant the taxpayer additional time for submitting, in writing, the information described in paragraph (1)(b)(iv) of this rule.

(d) For the purpose of this paragraph (1), the requirement that a request for hearing and any information relating thereto be submitted in writing is satisfied if such request and information are submitted to the Department by fax, email, or through Colorado.gov/RevenueOnline. A request for hearing submitted by fax or email must be submitted to the fax or email address designated by the Department for such submissions. A request for hearing submitted to a different fax or email address, as well as a request for hearing made orally, in person, or by telephone does not satisfy the requirement.

(2)Formal Hearing. At any hearing requested by a taxpayer and conducted pursuant to section 39-21-103, C.R.S., the taxpayer must present his or her entire case in support of his or her position.

(3)Appeal. If a taxpayer does not, within thirty days of the mailing of a notice of final determination by the executive director, appeal the determination pursuant to section 39-21-105, C.R.S., the final determination is no longer subject to judicial review. Collection may then be enforced at any time within the collection periods provided by statute from the date of such assessment. The thirty-day period for filing an appeal is fixed by statute and cannot be extended by the executive director.

39-21-103-1

38 CR 03, February 10, 2015, effective 3/2/2015

40 CR 22, November 25, 2017, effective 1/1/2018

41 CR 14, July 25, 2018, effective 8/14/2018

41 CR 20, October 25, 2018, effective 11/14/2018

42 CR 05, March 10, 2019, effective 3/30/2019

44 CR 05, March 10, 2021, effective 3/30/2021

46 CR 03, February 10, 2022, effective 3/2/2023

46 CR 06, March 25, 2023, effective 4/14/2023