Section Rev 1008.02 - Pre-Assessment Conference(a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with the department's audit division management personnel in an effort to reach an agreement on the issues of fact or audit results.(b) At the conclusion of an audit, when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the other parties involved, the department's audit division shall provide an informal pre-assessment conference for the party(s), or its authorized representative.(c) If a party does not agree with the department's findings, they may request a pre-assessment conference.(d) The department shall notify the party(s) or its authorized representative by mail of: (1) The date, time and location for the conference; and(2) The advance information that the party(s)or its authorized representative shall be required to provide to the department's audit division.(e) The information required by (d)(2), above, shall include: (1) The name, address and taxpayer identification number of the party(s);(2) An outline of the areas of agreement and disagreement;(3) Documentation in support of the party's position such as:a. Citations of supporting case law;b. Statutory or regulatory provisions; andc. Documents or correspondence from unrelated parties;(4) Responses to any outstanding questions raised by the department's auditor during the audit; and(5) The names of the individuals who shall participate in the pre-assessment conference.(f) Upon completing the review of material provided during the pre-assessment conference, the department's audit division shall determine the appropriate disposition of the audit or review, notification of which shall begin the period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.N.H. Admin. Code § Rev 1008.02
#6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14