42.2.510    REVIEW OF NOTICE OF ASSESSMENT (NOA)

(1) This rule applies to all department actions where a Notice of Assessment (NOA) or deficiency assessment, as those terms are defined in ARM 42.2.304, is issued. An NOA does not include centrally assessed appraisal reports and centrally assessed assessment notices which are covered by ARM 42.2.511.

(2) The department will provide notification by mailing the NOA to the taxpayer as prescribed in 15-1-211, MCA. Information provided on the NOA shall advise the taxpayer of the requirement to file a Request for Informal Review (Form APLS101F) or a written objection to the NOA with the department within 45 days from the date of the NOA; and that failure to file a written objection within the 45 days shall be deemed an admission that the debt stated in the NOA is due and owing.

(a) If the taxpayer agrees with the NOA, the matter is resolved upon compliance with, or acceptance of, the terms set forth in the NOA.

(b) If the taxpayer does not pay or respond to the NOA as required in (2), a letter will be sent to the taxpayer requesting payment within 45 days of the date of the letter or a Warrant for Distraint may be issued pursuant to 15-1-702, MCA.

(c) If payment is received, the matter is resolved.

(d) If payment is not received, the matter is forwarded to the department's Collections Bureau for handling.

(3) The taxpayer must submit to the department an objection to the NOA within 45 days of the date on the NOA. If the objection is sent by the U.S. Postal Service or by any other generally accepted delivery service, the objection must be postmarked within 45 days of the date of the NOA. If it is sent by e-mail, it must be sent within 45 days of the date of the NOA. Failure to respond within the 45 days shall be deemed an admission that the debt stated in the NOA is due and owing.

(a) Objections may be submitted using Form APLS101F or by a detailed letter stating the issues and amount of tax disputed.

(b) Electronic objections will be accepted. The e-mail address is provided in the appeal rights section of the NOA.

(4) An extension to deadlines in this rule may be granted if both parties agree.

(5) The department shall review the objection and determine whether the department agrees or disagrees with the taxpayer's objections. The department shall mail written notice to the taxpayer advising the taxpayer of the department's determination within 45 days after receipt of the objection.

(a) If the department concurs with the taxpayer, the matter is resolved by withdrawing or revising the NOA.

(b) If the department disagrees with the taxpayer, it shall explain the reasons for the disagreement in a Notice of Determination, notify the taxpayer of the dispute resolution procedures, and provide a copy of the Notice of Referral to the Office of Dispute Resolution (Form APLS102F). The department shall also notify the taxpayer that the taxpayer must submit Form APLS102F or any other written objection to the department within 45 days of the date on the Notice of Determination from the department, and that the taxpayer will forfeit the right to a hearing if the taxpayer fails to submit Form APLS102F or any other written objection within the 45-day period.

(c)  If the department does not issue a Notice of Determination within the 45-day period provided in this rule, and an extension has not been previously agreed to between the parties, the taxpayer's appeal for the period identified in the NOA is deemed granted.  An appeal that is deemed granted on this basis does not prohibit the department from making the same adjustment(s) identified in the underlying NOA in a different tax period.

(6) If the taxpayer disagrees with the department's determination, the taxpayer must submit Form APLS102F or any other written objection within 45  days of the date on the Notice of Determination to request a hearing before the Office of Dispute Resolution (ODR). Appeals should be mailed to the Department of Revenue, Office of Dispute Resolution, P.O. Box 5805, Helena, Montana 59604 or e-mailed to [email protected]. If the objection is sent by the U.S. Postal Service or by any other generally accepted delivery service, the objection must be postmarked within 45 days of the date of the department's Notice of Determination. If it is sent by e-mail, it must be sent within 45 days of the date of the department's Notice of Determination.

(a) Failure by the taxpayer to file an appeal within 45 days of the date of the department's Notice of Determination shall be deemed an admission that the debt stated in the NOA is due and owing.

(b) If the taxpayer pays the bill, the matter is resolved.

(c) If the taxpayer does not pay the bill, the matter will be referred to the department's Collections Bureau.

(7) Once the matter is submitted to the ODR, ARM 42.2.613 through 42.2.621 apply. The department has 180 calendar days from the referral date to resolve the matter.

(8) The parties can agree to settle the dispute at any point during the process.

 

History: 15-1-201, 15-1-211, 15-1-701, 15-31-501, 15-35-122, 15-36-322, 15-39-114, MCA; IMP, 15-1-211, 15-1-406, 15-8-601, 15-30-2602, 15-31-503, 15-35-112, 15-36-313, 15-36-314, 15-37-110, 15-37-114, 15-37-210, 15-38-110, 15-39-104, MCA; NEW, 2002 MAR p. 3048, Eff. 11/1/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 340, Eff. 2/15/08; AMD, 2014 MAR p. 1527, Eff. 7/11/14; AMD, 2016 MAR p. 2073, Eff. 11/11/16; AMD, 2022 MAR p. 1764, Eff. 9/10/22.