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Taxpayer Assistance > What are the Taxpayers' Bill of Rights?
 
Select from any of the items listed below to access a detailed description of the Taxpayers' Bill of Rights
 

Individuals who need auxiliary aids for effective communication in programs and services are invited to make their needs and preferences known to the NH Department of Revenue Administration.

The Department of Revenue Administration wants to ensure that its employees treat all taxpayers fairly, professionally, promptly and courteously. We also want to protect your rights, privacy and property during the assessment and collection of taxes. Our goal is to develop a tax administration system that is fair and efficient, with taxpayers having the highest degree of confidence in the integrity of the Department.

Appeal Rights - Petitions for Reconsideration or Redetermination

If your claim for refund of tax penalties or interest is denied, or you do not agree with the assessment of additional tax, penalties or interest, you have the right to petition for reconsideration or redetermination. You must file your petition with the Department Hearings Bureau within 60 days after the notice of the assessment or denial of claim for a refund. Your appeal must be in writing and signed by you or a person you have authorized by power of attorney to sign for you. It must contain the following information:

  • (a) your name or business, if applicable, address, social security number, federal employer identification number, department identification number, or department license number, whichever is applicable;
  • (b) name and address of your representative, if any;
  • (c) a concise statement of the facts and issues involved, and the tax year;
  • (d) the action that you wish the Department to take; and
  • (e) the identification of any statutes, rules, orders, cases, or other authority that entitles you to have the Department act as requested.
  • (f) a copy of the Notice of Assessment-Tax Bill to which the appeal relates, if any.

You may file your petition by delivering it to the Department Hearings Bureau during normal business hours (8:00 am - 4:30 pm) or by mailing it to the following address:

NH Dept. of Revenue Administration
Hearings Bureau
109 Pleasant Street
PO Box 1467
Concord, NH 03302-1467

A petition sent by mail will be considered timely filed if placed in the United States mail and postmarked on or before the expiration of the applicable 60-day period.

Once the hearings adjudicative process is completed, if you do not agree with the final decision of the Hearings Office, you have the right to appeal, within 30 days of the notice of the decision, by petitioning the Board of Tax and Land Appeals or the Superior Court in the county in which you reside or have a place of business. Appeals involving inheritance taxes are filed with the Probate Court in the county where the decedent resided.

Confidentiality of Taxpayer Information

All tax or financial information you provide to the Department, either on returns or through Department investigation, is held in strict confidence by law. The information may be disclosed to the United States Internal Revenue Service, agencies responsible for the administration of taxes in other states, in accordance with compacts for the exchange of information, and as otherwise authorized by New Hampshire Revised Statutes Annotated 21-J:14.

The disclosure of a taxpayer's Social Security Number (SSN) or Federal Employer Identification Number (FEIN) is mandatory under Department of Revenue Administration Rule 203.01 and authorized under RSA 21-J:27-a. This information is required for the purpose of administering the tax laws of this state and authorized by 42 U.S.C.S. §405(c)(2)(C)(i).

It is mandatory to furnish Social Security Numbers or Federal Employer Identification Numbers when required by Department Rule 203.01 when an appeal is filed. The failure to provide Social Security Numbers or Federal Employer Identification Numbers may result in a rejection of an appeal and the loss of the taxpayer's rights of appeal pursuant to RSA 21-J:28-b.

Collection of Taxes

Failure to pay either taxes, penalties or interest when due or assessed, or to comply with the tax laws may result in the following actions:

  • Liens may be placed upon your real estate, personal property, and property interests including bank accounts, accounts receivable, security interests, and similar items. Also, the liened property may be subjected to tax sale.
  • Distraint, i.e., notice of seizure of property, may be issued and the seized property sold with the proceeds applied to the balance owed.
  • If you have a license from the Department, proceedings may be started to revoke or suspend your license.
  • You may be required to post a bond to guarantee payment of taxes collected from others.
  • Further court action may be brought against you by the Attorney General.

You may request an installment payment agreement for any taxes, penalties or interest that you owe. Such agreements are at the discretion of the Department and must be secured by lien upon your property adequate to secure the debt. If your financial circumstances change or if you have not satisfied the terms of the agreement, the agreement may be modified or terminated by the Department upon 30 days notice.

Payment Processing

Payments, made in an amount less than the total amount due, will be applied first against fees and penalties, second against interest, and third against tax due. Interest will continue to accrue on any outstanding unpaid tax liability.

Taxpayer Remedies

If you have solicited written advice from the Department and have relied upon that advice, and that advice proved to be erroneous, you have a right to an abatement of any penalties assessed against you. To be entitled to such abatement, you must have included complete and accurate information in your written request for advice.

The Department has a duty to advise you of your rights as set forth in this pamphlet. If the Department fails to advise you of your rights, the statute of limitations on assessment or the time for appeal of assessment or for denial of refund is suspended until the Department complies with its duty.

Right to Representation and Recording of Meetings

You may represent yourself or, by power of attorney, you may authorize someone to represent you in any meeting with the Department. If someone represents you, you have the right not to be present at any meeting, unless the Department subpoenas you to appear personally. You have the right to consult an attorney, a certified public accountant or other individual during any meeting.

You have the right to make an audio recording of any meeting with the Department using your equipment. If the Department is recording your meeting, you may obtain a copy of the recording by reimbursing the Department for the costs of making the copy.

Claims for Refund of Taxes

If you believe that you have overpaid your taxes and have not been subject to the assessment of taxes by the Department of Revenue Administration, you may request a refund by filing an amended return or written request for refund. Your claim must include an explanation of the specific ground for your request. Also, a claim for refund must be filed by the later of 3 years from the original due date of the tax or 2 years from the date you paid the tax. The 2 years from the date paid does not apply when the payment is for an assessment or demand for payment by the Department.

Any claim for refund or credit of tax filed, based on the allegation that the tax is unconstitutional, shall be filed within 120 days of the due date of the tax.

If the Department denies your claim, you may file a written petition for reconsideration with the Department within 60 days after notice of denial. The procedure for reconsideration is explained under "Petitions for Reconsideration or Redetermination (Appeals)".

Low & Moderate Income Homeowners Property Tax Relief Appeals

If you disagree with the relief amount or denial you may file an appeal with the Board of Tax and Land Appeals within 30 days from the date of notice to: NH Board of Tax and Land Appeals, Johnson Hall, 3rd Floor, 107 Pleasant Street, Concord, NH 03301.

Audits of Returns or Documents and Assessments

The Department audits only a portion of the returns or documents filed each year. If your return is selected for audit, it does not mean that you have done something wrong. Many audits close without change. In other cases the examination may show that you have overpaid your tax. If you are due a refund, one will be sent to you without further request. However, if you have any outstanding tax liability, the Department will apply the refund to such liability. There are several ways an audit may be handled. For example, the examination of your records may be by correspondence, or by review at the Department's office. In other instances your records may be audited at your residence, place of business, or your representative's place of business.

If the Department finds that additional tax, penalties or interest are due after the audit, an assessment in the form of a tax notice may be issues. Sometimes an assessment may be made without an audit. In these cases a demand for payment will be issued. You have the right to an explanation of the reasons for any change to your tax liability or the reasons for any penalties assessed.

How to Contact the Department

NH Department of Revenue Administration
109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
(603) 230-5000
Customer Service: (603) 230-5920
Tax Forms: (603) 230-5001 or access the forms page from this site

Services provided by the Department are compliant with Title II of the Americans With Disabilities Act. To Contact the ADA Coordinator, please call (603) 230-5000. TTY/TDD Relay Service for the deaf or speech Impaired Individuals: Relay NH 1-800-735-2964

Copies of Laws & Administrative Rules

Laws & Rules

NOTE: Failure of the Department of Revenue Administration or its employees to comply with a provision of the Taxpayers' Bill of Rights does not excuse a taxpayer from payment of taxes that are owed.

DRA-101

 


 

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Phone: 603-230-5000 ~ Fax: 603-230-5945 ~ TDD Access Relay NH: 1-800-735-2964
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