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Taxation Disputes

 

As provided by §39-21-103, §39-21-104, and §29-2-106.1, C.R.S., a formal administrative hearing before the Director of Revenue must be allowed for taxpayers who timely dispute a notice of deficiency or rejection of refund claim. To help reduce the workload of formal hearings, the taxpayer may have the opportunity to hold a pre-hearing conference with a tax professional from the Tax Conferee Section.

Tax Conferee Review

For administrative efficiency and as authorized by §39-21-112(1), C.R.S., the taxpayer's written protest will be reviewed by the Tax Conferee Section prior to the scheduling of any formal hearing. Suggested changes listed in the protest may be accepted or rejected based on whether they are valid or applicable. An informal conference may be scheduled to discuss the protest and to allow the submitting of additional evidence in support of the protest. The informal conference does not waive the taxpayer's right to a formal administrative hearing. In the event the protest is not resolved by the Tax Conferee, the protest will be forwarded to the Executive Director for formal hearing.

The Tax Conferee Section receives and attempts to resolve tax protests or lawsuits involving tax adjustments made by the various taxing divisions within the Colorado Department of Revenue. These can include income tax, withholding, sales, use, cigarette and tobacco products, gasoline and special fuel, severance, special district and statutory city and county taxes. The pre-hearing conference provides another review of issues protested before going on to a formal hearing. These pre-hearing conferences have led to a resolution rate of about 95%.
 
The Tax Conferee Section also receives and facilitates resolution of tax protests involving tax adjustments made by the various home rule taxing jurisdictions (§29-2-106.1, C.R.S.).
 
If the pre-hearing steps fail, the Tax Conferee Section can request, coordinate and augment legal representation by the Attorney General in formal hearings, district court trials, and appellate actions. Tax Conferee can even facilitate settlement possibilities at any of these litigation stages.
 
For more information, visit the Protest Rights web page, File a Protest web page, and the Administrative Hearings web page.