Division of Tax Appeals

Management of the System to Resolve Taxpayer Disputes

The Division of Tax Appeals is responsible for resolving disputes between taxpayers and the State Department of Taxation and Finance. We examined the Divisionís practices for monitoring the resolution process. We found the Division had developed and implemented an automated case management system that generally provided adequate monitoring capability. However, certain improvements were needed in the system, and we recommended that these improvements be made. We also examined the timeliness of the resolution process and found that cases were resolved within the time frames required by law and regulations.

For a complete copy of Report 2006-S-48 click here.