Tennessee Taxpayer Rights Strengthened

Date: March 23, 2015

The Department of Revenue has issued an important reminder of taxpayer rights when requesting an informal conference.

The informal conference process is available to any taxpayer that has received a proposed
assessment of tax. It is free, and a taxpayer may participate in a conference without representation. The primary role of Department of Revenue hearing officers is to make an independent determination of whether a proposed assessment is correct. A hearing officer can adjust an assessment based on a review of state law or any additional information received.  A taxpayer
must make a conference request in writing within 30 days from the date of the Notice of Proposed Assessment. Written conference requests may be sent to
[email protected].

NFIB/Tennessee worked diligently in 2014 to strengthen taxpayer rights through Senate Bill 1635/House Bill 1431. The
new law ensures greater transparency, fairness and consistency during
state tax hearings. Informal conference decisions shall not be considered as
precedent. Ex parte communications (unless ministerial or
administrative) between hearing and audit staff is prohibited.
Tax assessments will be issued in a proposed status, which will allow taxpayers
to contest any adjustments made before their assessment becomes final. Interest
on tax deficiencies will be stopped after the conference is held until the
final assessment is issued.

Click here to read
Tennessee’s updated Taxpayer’s Bill of Rights. 

Related Content: News | Tax Help | Tax Penalties | Tennessee

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