§ 105-241.13. Action on request for review. - North Carolina Statutes

§ 105‑241.13.  Action onrequest for review.

(a)        Action on Request.– If a taxpayer files a timely request for a Departmental review of a proposeddenial of a refund or a proposed assessment, the Department must conduct areview of the proposed denial or proposed assessment and take one of thefollowing actions:

(1)        Grant the refund orremove the assessment.

(2)        Schedule aconference with the taxpayer.

(3)        Request additionalinformation from the taxpayer concerning the requested refund or proposedassessment.

(b)        Conference. – Whenthe Department reviews a proposed denial of a refund or a proposed assessmentand does not grant the refund or remove the assessment, the Department mustschedule a conference with the taxpayer. The Department must set the time andplace for the conference, which may include a conference by telephone, and mustsend the taxpayer notice of the designated time and place. The Department mustsend the notice at least 30 days before the date of the conference or, if theDepartment and the taxpayer agree, within a shorter period.

The conference is an informalproceeding at which the taxpayer and the Department must attempt to resolve thecase. Testimony under oath is not taken, and the rules of evidence do notapply. A taxpayer may designate a representative to act on the taxpayer'sbehalf. The taxpayer may present any objections to the proposed denial ofrefund or proposed assessment at the conference.

(c)        After Conference. –One of the following must occur after the Department conducts a conference on aproposed denial of a refund or a proposed assessment:

(1)        The Department andthe taxpayer agree on a settlement.

(2)        The Department andthe taxpayer agree that additional time is needed to resolve the taxpayer'sobjection to the proposed denial of the refund or proposed assessment.

(3)        The Department andthe taxpayer are unable to resolve the taxpayer's objection to the proposeddenial of the refund or proposed assessment. If a taxpayer fails to attend ascheduled conference on the proposed denial of a refund or a proposedassessment without prior notice to the Department, the Department and thetaxpayer are considered to be unable to resolve the taxpayer's objection. (2007‑491, s. 1.)