N.H. Admin. Code § Rev 808.02 - Informal Pre-Assessment Conference

(a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with transferors, transferees, and the department's audit division in an effort to reach an agreement on the issues of fact, audit results, or both.

(b) At the conclusion of an audit, when the facts and circumstances of the audit review indicate to the transferor or transferee that an informal pre-assessment conference would benefit both the state and the transferor or transferee, the transferor or transferee may request, orally or in writing, an informal pre-assessment conference and the department shall provide an informal pre-assessment conference for the parties, or the authorized representatives.

(c) The department's audit division shall notify the transferor or transferee or the authorized representative by mail of:

(1) The date, time, and location for the conference; and

(2) The advance information that the transferor, transferee, or the authorized representatives shall be requested to provide the audit division.

(d) The information requested by (c)(2), above, shall include:

(1) The name, address, and identification number of the transferor and the transferee;

(2) An outline of the areas of agreement and disagreement;

(3) Documentation in support of transferor's and transferee's position such as, but not limited to:

a. Citations of supporting case law;

b. Statutory or regulatory provisions; and

c. Documents or correspondence from unrelated parties;

(4) Responses to any outstanding questions raised by the department's auditor during the audit; and

(5) The names of the individuals who shall participate in the informal pre-assessment conference on behalf of the transferor and transferee.

(e) Upon completing the review of material provided during the informal pre-assessment conference, the department's audit division shall determine the appropriate disposition of the audit review and shall notify the transferor or transferee in writing of the decision with a copy of the taxpayer bill of rights. The issuance of this notice shall begin the period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.

Notes

N.H. Admin. Code § Rev 808.02

#6691, eff 2-21-98, EXPIRED: 2-21-06

New. #8579, eff 3-8-06

Amended byVolume XXXIV Number 41, Filed October 9, 2014, Proposed by #10665, Effective 9/9/2014, Expires9/9/2024. Amended by Number 41, Filed October 10, 2024, Proposed by #14071, Effective 9/10/2024, Expires 9/10/2034.