Haw. Code R. § 18-231-3-1.1 - Request for Reconsideration of Assessment
(a) A
request for reconsideration of assessment means the process by which a taxpayer
requests the department to grant a reconsideration of assessment under section
18-231-3-1.2.
(b) A request for reconsideration of
assessment is a purely administrative matter. A taxpayer's appeal rights are
unaffected by a request for reconsideration of assessment, and a request for
reconsideration of assessment does not constitute an appeal to the Board of
Review or the Tax Appeal Court, or participation in the Expedited Appeals and
Dispute Resolution Program described in section
231-7.5,
HRS.
(c) The department may grant
or deny any request for reconsideration of assessment in its sole
discretion.
(d) A request for
reconsideration of assessment shall be made by the taxpayer in writing to the
auditor or tax return examiner listed on the Notice of Final Assessment or
Denial Letter. The request for reconsideration of assessment shall be signed by
the taxpayer and shall include:
(1) A
detailed summary of facts and circumstances that the taxpayer believes would,
if taken into consideration, result in a different assessment;
(2) A list of documentation, evidence, or
other information not previously considered by the department that supports the
taxpayer's position under paragraph (1); provided that if the department grants
a request for reconsideration of assessment under subsection (g), the taxpayer
shall provide all such listed documentation, evidence, or other information
within thirty days unless otherwise specified by the department; and
(3) An explanation of why the taxpayer did
not provide the facts, documentation, evidence, or information under paragraphs
(1) and (2) during the audit or before the department issued the Notice of
Final Assessment or Denial Letter.
(e) If the time for the taxpayer to appeal a
Notice of Final Assessment or Denial Letter has elapsed, the department may
require the taxpayer to pay no more than thirty per cent of the portion of the
assessment in dispute prior to granting a request for reconsideration of
assessment. The amount paid under this subsection shall be applied according to
section
231-27,
HRS, and shall not be considered a payment under protest under section
40-35,
HRS.
(f) The granting of a request
for reconsideration of assessment is merely an acknowledgment that the
department will consider the additional documentation, evidence, or other
information listed in the taxpayer's request, and in no way ensures or
indicates that the department will issue a new, modified, or amended Notice of
Final Assessment or Denial Letter after such reconsideration.
(g) The department shall notify the taxpayer
in writing of the grant or denial of a request for reconsideration of
assessment. If the department elects to grant a request for reconsideration of
assessment, the department shall notify the taxpayer in writing that:
(1) The department has granted the taxpayer's
request for reconsideration of assessment; and
(2) Reconsideration of assessment does not
affect the taxpayer's appeal rights and the taxpayer should take steps to
ensure it perfects any appeal rights related to the existing Notice of Final
Assessment or Denial Letter.
Notes
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