Current through September 24, 2024
(1)
(a) A request for an informal conference must
be submitted in writing to the Commissioner of Revenue or the Commissioner's
designee in the Department's Administrative Hearing Office.
(b) The conference request must be signed by
the taxpayer or the taxpayer's authorized representative. If the request is
signed by an authorized representative, a Power of Attorney should be provided
to the Administrative Hearing Office within five (5) business days.
(c) Statements of legal arguments and
supporting documentation should be provided, where practicable, to the
Administrative Hearing Office at least two weeks prior to the date of the
informal conference. Upon written request by the taxpayer, the Commissioner or
the Commissioner's designee may grant, in the Commissioner's or designee's
discretion, a continuation of the conference in writing for a period of time
reasonably necessary for the taxpayer to provide additional information or
documentation relevant to the proposed assessment. A continuation may be
granted either before or after the conference is held. If the taxpayer fails to
provide such additional information or documentation during the time specified
for the continuance, the conference decision shall be issued based on the
information and documentation available at that time. Additionally, if the
taxpayer fails to provide such additional information or documentation during
the time specified for the continuance, the Commissioner or the Commissioner's
designee may decline to consider a request for reconsideration that is based on
any such additional information or documentation provided after the conference
decision is issued.
(2)
The written request will be deemed timely:
(a)
If made via United States mail or a private delivery service that is designated
by the Internal Revenue Service under I.R.C. §7502 and transmitted within
thirty (30) days after the date of the notice of proposed assessment. A request
for an informal conference is a tax document and, when transmitted through the
United States Postal mail or a designated private delivery service, its timely
filing date shall be determined in accordance with the provisions of T.C.A.
§ 67-1-107.
(b) If made via
facsimile, electronic mail, or a non-designated delivery service and received
by the Department on or before thirty (30) days after the date of the notice of
proposed assessment.
(3)
The day that a notice of proposed assessment is dated shall not be included in
calculating the thirty (30) days.
(4) In the event that the thirtieth (30th)
day after the date of a notice of proposed assessment falls on a Saturday, a
Sunday, a legal holiday, or a day when state offices in Nashville are closed,
the thirty (30) day period shall run at the end of the next day which is not a
Saturday, a Sunday, a legal holiday, or a day when state offices in Nashville
are closed.
(5) The person
designated to respond to the issues contested at the informal conference shall
sign and date the letter by which the taxpayer or his representative is advised
of the decision(s) made on the issue(s) contested at the conference. The
signature date shall be considered the date the informal conference decision is
issued.
Authority: T.C.A. §§ 1-3-102,
15-1-101, 67-1-102(A), 67-1-102, 67-1-107, and 67-1-1801.
