Your right to challenge department decisions
Bureau of Conciliation and Mediation Services
You have the right to challenge—or protest—any Tax Department bill or notice that you disagree with. You can protest in different ways depending on the kind of notice you received, and whether the time limit stated on the notice has expired. If you received a notice from the Tax Department stating that you have formal protest rights, you can can challenge the notice in either of the following ways:
- file a request for a conciliation conference through the Bureau of Conciliation and Mediation Services; or
- file a petition for a Tax Appeals hearing.
A conciliation conference is an informal arbitration process where you and a department representative appear before a conciliation conferee to discuss the case, either in person or virtually. Many taxpayers prefer this process as it is less formal and less costly, and you do not need to hire an attorney. Taxpayers initially file more than 98% of all formal protests as a request for a conciliation conference. Over 90% of these protests are resolved through this process. Now, taxpayers can request a conciliation conference online, by fax, or by mail.
If you want to learn more about the process, see What to expect throughout the conciliation conference process.