How do you appeal a state tax assessment in Connecticut?

If you disagree with a tax assessment or position taken by the Connecticut Department of Revenue Services, the agency’s website states that a taxpayer may file a written protest. However, the process is often more complicated.

For starters, a distinction must be made between requesting a penalty waiver and filing a written protest. The former applies to situations where the tax assessment may not be in dispute, but the tax was not paid on time. If there was a reasonable explanation why a taxpayer did not timely pay the tax due, a penalty waiver might be granted. However, neglect does not qualify as reasonable cause. In addition, there are certain penalties that are not eligible for a waiver, including those assessed in connection with an audit.

A written protest, in contrast, applies to any tax over which a taxpayer disagrees, as well as disallowed refund claims and penalties arising from an audit. There are also timelines for filing the protest. The DRS must receive most protests within 60 days of the date of the notice, but for jeopardy assessments, that limitations period is 10 days.

Notably, a taxpayer may also include a Form LGL-001, Power of Attorney, with the protest filing. This form authorizes a designated individual, such as a tax attorney, to receive copies of the taxpayer’s notices and to act on his or her behalf before the DRS. Our tax law firm has helped many taxpayers in Connecticut to seek a favorable outcome with the DRS.

Source: Department of Revenue Services, “Filing a Protest,” copyright 2017, State of Connecticut

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