Department of Taxation and Finance

Administration and Oversight of Taxpayer Protests (Follow-Up Review)

Taxpayers may protest tax assessments that are issued by the Department of Taxation and Finance. In our prior audit report 94-S-19, we examined the procedures used by the Department to resolve these protests and found that improvements were needed. At the time of our audit, about 443,000 protests awaited resolution and the total time needed for resolution often exceeded a year. While we acknowledged the efforts made by the Department to reduce the resolution time, we noted where changes could be made to further reduce the time. In our follow-up review, we found that significant progress was made by the Department in planning changes that could reduce protest resolution time. However, we note that much remains to be done if these changes are to be implemented.

For a complete copy of Report 96-F-2 click here.
For a copy of the 90-day response click here.