What is the first opportunity to appeal an assessment by the Department?
The first opportunity to appeal an assessment by the Department is after the issuance of a proposed notice of assessment. This notice is usually appealed by way of an informal conference within thirty days from the date of the proposed notice of assessment. At this informal conference, the taxpayer may submit additional information or request a discussion with the examiner, collector, or auditor; the examiner, collector, or auditor’s supervisor; or a member of senior management regarding the proposed adjustments. If no changes are made as a result of the conference, a final notice of assessment is issued. The final notice of assessment is often referred to as the second notice. This establishes the liability for the assessed taxes. 2. If an informal conference does not produce a result which is satisfactory to me, what are my options? If an informal conference results in the issuance of a final notice of assessment with which you do not agree, you may appeal the assessment with the Boa
