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What is a Tax Notice? If the Department finds that additional tax, penalties or interest are due after the audit, an assessment in the form of a tax notice (aka Tax Bill) may be issued. Sometimes an assessment may be made without an audit. In these cases a demand for payment will be issued.
What can I do if I disagree with the Tax Notice? You may appeal the assessment to the Hearings Bureau. Access information on appeals.
I received a proposed office or audit adjustment or assessment, how is that different than a tax notice? A proposed office or audit adjustment or assessment is an informal notice. It is not an official tax notice or a tax bill. It is sent to the taxpayer by the Audit Division prior to the issuance of a final Tax Notice. If a taxpayer disagrees with the proposed office or audit adjustment or assessment they should call (603) 271-3400 to discuss it with the issuing auditor.
Why did I get billed for additional penalties after filing an extension? An extension of time is for filing the return only, not for extending the payment. If you did not pay 100% of the tax determined to be due with your request for extension, your extension request will be denied.
What are my appeal rights? Select here to access information on appeals.
More information about your appeal rights is also contained in the Taxpayer Bill of Rights, DRA-101, and the Hearings Bureau Publication, DRA-200.
Do I have to pay an assessment by the Department before I can request a hearing? No. However, if you pay a tax notice (assessment) interest stops accruing and you will save money whether you win or lose your appeal. If you win, the disputed assessment will be refunded to you.
What is the interest rate on underpaid and overpaid taxes? See chart below:
Period |
Tax Underpayment Interest Rate |
Tax Overpayment Interest Rate |
07/83 thru 12/97 |
15% |
10% |
01/98 thru 12/98 |
11% |
8% |
01/99 thru 12/00 |
10% |
7% |
01/01 thru 12/01 |
11% |
8% |
01/02 thru 12/02 |
9% |
6% |
1/1/03 thru 12/31/03 |
8% |
5% |
1/1/04 thru 12/3/104 |
7% |
4% |
1/1/05 thru 12/31/05 |
6% |
3% |
1/1/06 thru 12/31/06 |
8% |
5% |
1/1/07 thru 12/31/07 |
10 % |
7% |
How long do I have to amend a return? Pursuant to RSA 21-J:29 (b) & (c), for purposes of claiming a refund or credit, the Statute of Limitations expires 3 years from the original due date of the tax or within 2 years of when the tax was paid, unless paid as the result of an assessment.
Are letters or amended returns accepted for Internal Revenue Service audit changes? No, you must report the change on the appropriate report of change form found on the forms page of this web site.
Is there a separate return if I have to file an amended return? No, just check off the amended box on the return. Remember to attach all the required forms and schedules for the return to be considered complete.
How can I get an estimate moved or an automatic tax notice adjusted? Write to the Document Processing Division, PO Box 637, Concord, NH 03302-0637. In order for a department employee to contact your preparer directly, you must include a valid power of attorney.
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