N.H. Admin. Code § Rev 708.03

Current through Register No. 1, January 2, 2025

Section Rev 708.03 - Informal 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 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 operator, the department's audit division shall provide an informal pre-assessment conference for the operator, or the operator's representative.

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

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

(2) The advance information that the operator or their authorized representative shall be required to provide the audit division.

(d) The information required by (c)(2), above, shall include:

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

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

(3) Documentation in support of the operator'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 operator.

(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 708.03

#5912, eff 10-14-94; ss by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06

Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.