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Generally, you must file the petition within 30 days of when you receive the final decision from Step 4. How can we make this better for you?
An assessment for taxes shown due on a return but not paid or the application of refunds to debts owed to State and local government agencies or the IRS is not subject to the review process. Step 5 —If you disagree with the final decision from Step 4, you may file a petition in the Superior Court of Wake County for further judicial review of the case.
If you disagree with a notice of proposed denial of refund and the refund claim was filed within the statute of limitations as determined by the Department, you may request a Departmental review using the procedure described above for reviewing a notice of proposed assessment. You must pay the tax, penalty, and interest due before the petition will be considered. The OAH has impartial administrative law judges that hear cases that individual citizens and businesses file against government agencies.
Resolving disputes about your taxes
Step 1 — If you disagree with a notice of proposed assessment, you may request that the Department review that action by submitting Form NC, Objection and Request for Departmental Review to the Department. See Step 4.
This conference is not a formal proceeding in that there is no sworn testimony or rules of evidence that apply in court cases. If you disagree with a notice of denied refund and the refund claim was not filed within the statute of limitations as determined by the Department, you may not request a Departmental review.
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Appeals Process ». Step 2 — If a request for Departmental review is received timely, the Department must take one of the following actions: 1 grant the refund or remove the assessment, 2 request additional information from you to help make the decision, or 3 schedule a conference with you to discuss the case. It may be shorter than 30 days if both you and the Department can agree on a mutually agreed time and date.
Most disagreements are resolved at this step. You must also send a copy of the petition to the Department at this address:. The NOFD is a written document that explains why the Department determined that the proposed assessment or denied refund should be sustained.
Levels of appeal
The date set for the conference may be changed by mutual agreement. The request for review must be filed with the Department within 45 days from the date the notice was mailed by the Department if mailed or delivered to you if delivered by a Department employee in person. If a conference is scheduled, then the Department will notify you about the time and date of the conference at least 30 days in advance.
You can, however, deate someone to represent you. But if the OAH dismissed the contested tax case due to lack of jurisdiction because the only issue in the case is the constitutionality of a statute, then you have two years to file this petition. You must also send a copy of the petition to the Department at this address: Department of Revenue P.
Box Raleigh, NC You do not have to pay the tax, penalty, and interest due before proceeding to a hearing before the Office of Administrative Hearings. The conference can be in person or by telephone.
Information for Tax Professionals ». You do not have to pay the tax, penalty, and interest due before proceeding to a hearing before the Office of Administrative Hearings. Resolving Disputes About Your Taxes. The NOFD will show the amount of tax, penalties, and interest you owe and the collections options available to the Department if the amount shown due is not paid and you do not contest the final determination.