Petition for Redetermination of Deficiency Notice or Deficiency Determination
If a taxpayer believes that the Department of Taxation ("Department") incorrectly issued a Deficiency Notice or Deficiency Determination for Nevada taxes, then the taxpayer can file a Petition for Redetermination with the with the Department. When a Petition for Redetermination is filed, the matter will then be transferred for review by an Administrative Law Judge ("ALJ"), who will review the matter and ultimately issue a decision.
Time Limits to File the Petition for Redetermination
When a Deficiency Notice or Deficiency Determination involves a deficiency assessment, the Petition for Redetermination must be filed within forty-five (45) days after service of the notice of the determination. It is not required that the tax be paid before a decision is made on the Petition for Redetermination. If the deficiency is a Jeopardy Assessment, then the Petition for Redetermination must be filed with ten (10) days after service of the notice of determination and shall deposit such security as the Department deems necessary.
Arguments in the Petition
If a taxpayer files a Petition for Redetermination, all the issues to be disputed are to be included in the petition. Additionally, if the taxpayer wants to have an oral hearing as part of its dispute, the Petition for Redetermination must state that an oral hearing is requested. If not, there will be no oral hearing and the petition will be decided based upon the pleadings, books, records, and any other documentary evidence submitted.
The Hearing Notice
At least ten (10) days prior to the hearing, a taxpayer will receive a letter from the Department or the ALJ which sets the date, time and place for the hearing. The letter will also contain information about the hearing and the deadlines for submitting documents to the ALJ. It is essential to review the information and follow the deadlines.
Decision by the Administrative Law Judge
After a hearing, the ALJ generally has sixty (60) days to prepare a written decision. The hearing decision will be sent to the taxpayer by certified mail. The date on this letter is critical as it will set the date when the decision will be final or, alternatively, the timeframe to submit an appeal.
Appealing to the Nevada Tax Commission
When the ALJ issues a decision, that decision will become final after thirty (30) after it is served, unless the taxpayer timely appeals the decision to the Nevada Tax Commission ("Commission") within the thirty (30) days. The ALJ will then send to the Commission all the information the taxpayer provided for the administrative hearing. The Commission conducts a hearing and decided the appeal by issuing an order in which the ALJ's decision is affirmed, modified, or reversed.
A final order by the Nevada Tax Commission is a final decision for the purpose of judicial appeals. A final order can be appealed to the Nevada state district courts. A review by the state district courts is to be limited to the evidentiary records created when disputing a case before an ALJ. Consequently, it is essential that all evidence was properly identified and submitted during the early stages of the dispute.
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