There’s something in the wind — definitely a tragedy at hand . . . or a jagged little pill. We are hearing from corporate taxpayers — and seeing firsthand — fundamental issues with getting noticed. That’s right: Official missives warning taxpayers that a tax authority is initiating an audit, making a preliminary or final determination of deficiency, or setting a hearing are going awry. And we don’t just mean slightly astray. Unfortunately, we don’t know where they are going, which is much more disconcerting. Considering the importance of these notices, taxpayers should be aware of an apparent trend in their not showing up and state agencies hiding behind long-standing policies and procedures allowing these pieces of paper to slip through the proverbial cracks.
Given the number of issues, we dug in and noticed (no pun intended) several aspects worth exploring. In fact, there were so many issues that we realized it was worthy of a series. This first installment provides an overview of notice requirements — including the constitutional and general state statutory provisions governing them — and discusses inadvertent notice issues plaguing taxpayers. In the next installment, we will uncover the more nefarious items. So, here are the rules and the whoopsies.
Nikki E. Dobay and Katy Stone co-authored a Tax Notes article titled "Taxpayers Oughta Know: Notices — Part 1."
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Read "Taxpayers Oughta Know: Notices — Part 1." (subscription)