Section Rev 808.02 - Pre-Assessment Conference(a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with audit division management personnel in an effort to reach an agreement on the issues of fact, audit results or both.(b) At the conclusion of an audit, when the facts and circumstances of the audit review indicate to the audit division that an informal pre-assessment conference would benefit both the state and the transferor or transferee, the audit division shall provide an informal pre-assessment conference for the parties, or the authorized representatives.(c) The audit division shall notify the transferor or transferee or the authorized representative by mail of:(1) The date, time and location for the conference; and(2) The advance information that the transferor, transferee or the authorized representatives shall be requested to provide the audit division.(d) The information requested by (c), above, shall include:(1) The name, address and identification number of the transferor and the transferee;(2) An outline of the areas of agreement and disagreement;(3) Documentation in support of transferor's and transferee'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 auditor during the audit; and(5) The names of the individuals who shall participate in the conference on behalf of the transferor and transferee.(e) Upon completing the review of material provided during the pre-assessment conference, the audit division shall issue a notice of assessment, a notice of refund, or a no change letter, 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 808.02
#6691, eff 2-21-98, EXPIRED: 2-21-06
New. #8579, eff 3-8-06
Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024.