Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-14-1 - TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
Section 810-14-1-.14 - Filing A Written Petition For Review
Universal Citation: AL Admin Code R 810-14-1-.14
Current through Register Vol. 43, No. 02, November 27, 2024
(1) If a taxpayer disagrees with a preliminary assessment as entered by the Department, the taxpayer may file a written petition for review with the Department within thirty (30) days from the date of entry of the preliminary assessment.
Accordingly, if the thirtieth (30th) day falls on a Saturday, Sunday, or state holiday, the taxpayer has until the next business day to file his/her written petition for review.
(a) For purposes of this regulation, the term
"written petition for review" shall mean any written response to a preliminary
assessment which raises the issue of an incorrect liability as established by
the assessment. The petition should include the following:
1. a statement that the taxpayer wants a
review of the preliminary assessment,
2. specific objections to the preliminary
assessment,
3. the taxpayer's name
and address,
4. the date of the
preliminary assessment,
5. the tax
periods or years involved,
6. an
itemized schedule of the adjustments and findings protested,
7. a statement of facts supporting the
taxpayers position regarding any factual issue, and
8. a statement outlining the law or authority
relied upon.
(b) If a
petition for review is timely filed, the Department shall, upon written request
of the taxpayer or if the Department otherwise deems it necessary, schedule a
conference with the taxpayer for the purpose of allowing the taxpayer and the
Department to present their respective positions, discuss any omissions or
errors, and attempt to reach an agreement. The taxpayer will be notified by
first class U.S. mail of the conference date. All notices shall include the
conference time, the address where the conference is to be held and, if the
conference is not at the request of the taxpayer, the items in dispute which
will be discussed during the conference.
Author: George Mingledorff
Statutory Authority: Act 92-186.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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