United States

Pay attention to deadlines for filing an appeal-they really do matter


When you reach the end of the audit process and a state issues a deficiency notice, you have a limited amount of time to respond, generally either 30, 60 or 90 days from the date of the notice.

Whether requesting additional administrative consideration or appealing the assessment to an administrative tribunal or court of law, failing to meet these deadlines can result in a significant narrowing of avenues for appeal or can even result in complete forfeiture of appeal rights.

Across the country, state tax authorities and the courts are taking a hard line on appeal deadlines, throwing out on a regular basis appeals filed after the due date. For example, the New York Tax Tribunal recently dismissed two cases, DTA No. 826765 and DTA No. 826645, for failure to meet petition filing deadlines.

To help avoid this situation, consider keeping a notice log, entering notices into the log immediately upon receipt, and addressing notices in advance of the deadline.

Harlan Kwiatek