Taxpayer Assistance - Appeal Rights

If your claim for refund 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 (appeal).  You must file your appeal with the Department's 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:

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

You may file your appeal by delivering it to the Department's Hearings Bureau during normal business hours (8:00 A.M.-4:30 P.M.) or by mail:

New Hampshire Department of Revenue Administration
Hearings Bureau
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building)
Concord, NH 03302-1467

An appeal 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 Officer, 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.