You have the right to file an appeal if you are assessed additional tax or your refund is denied. If you have received a notice, call the phone number on the notice to determine what you need to do to either resolve the issue or file an appeal.
The first step in the appeal process is an informal hearing. An informal hearing is a structured meeting between you and a hearing officer who is designated by the comptroller to review all of the issues in dispute. You may bring your attorney, accountant, bookkeeper, or anyone else who has knowledge of your case and can assist you in your presentation. You may also bring witnesses you feel are necessary to your case, and you may request the hearing officer to subpoena other witnesses. The subpoena request must be in writing, received at least ten days before the hearing, and include an explanation of why the subpoena is necessary. Subpoenas are sent via first class mail unless you make other arrangements.
Depending on the type of hearing, the comptroller may have other representatives in attendance at your hearing. For example, if the case is based on an examination of your books and other records, the auditor who examined them, or his or her supervisor, is expected to attend. For cases arising from collection activity, a representative from the collection section will usually attend.
At the informal hearing, the hearing officer will listen to any position you have regarding your case and will consider any information you present in support of your position. Assessments and refund denials are presumed to be correct, and you have the burden of proving otherwise. Therefore, you should be fully prepared to address all of the issues you intend to raise and have with you all of the records and documents that support your positions. Copies are usually acceptable, and anything you submit will be returned to you if you ask for it after the case is concluded. The hearing officer may question you and your witnesses as well as the auditor to clarify any issues you may raise. The hearings are recorded, and witnesses may be placed under oath.
If you have good cause, you may postpone the date of your hearing via a written request submitted at least 5 business days before the scheduled hearing date.
If you wish, you may contact the hearing officer in advance of the hearing date to discuss payment plans or to forward documentary evidence in support of your case.
For additional information about Hearings and Appeals, visit the Dispute It! section or you may request a hearing online.