N.H. Admin. Code § Rev 308.03

Current through Register No. 50, December 12, 2024

Section Rev 308.03 - Informal Pre-Assessment Conference

(a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with taxpayers and the department's audit division in an effort to reach an agreement on the issues of facts, audit results, or both.

(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 business organization, the business organization may request and the department's audit division shall provide an informal pre-assessment conference for the business organization, or its authorized representative.

(c) The department's audit division shall notify the business organization or the authorized representative by mail of:

(1) The date, time and location for the informal conference; and

(2) The advance information that the business organization or its authorized representative shall be required to provide to the department's audit division.

(d) The information specified in (c)(2), above, shall include:

(1) The name, address and taxpayer identification number of the taxpayer;

(2) An outline of the areas of agreement and disagreement;

(3) Documentation in support of the business organization's position such as, but not limited to:

a.Citations of supporting case law;

b.Statutory or regulatory provisions; and

c.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 informal conference on behalf of the business organization.

(e) Upon completing a review of material provided during the informal 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 308.03

#3040, eff 6-26-85; ss by #4192, eff 12-23-86; amd by #5355, eff 3-16-92; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.