Filing of Original & Amended Returns After Assessment is Not Permitted
The Department of Revenue has various review programs to determine if taxpayers are filing tax returns and accurately reporting all tax that is due. These programs can result in department inquiries and tax assessments.
When performing a review of a taxpayer’s account, the department will determine if the taxpayer has filed all required returns or has underreported tax. Following the review, the department will provide the taxpayer an opportunity to file the appropriate returns and/or pay the appropriate tax prior to issuing an assessment. If the taxpayer fails to respond to notifications and/or questions from the department, the department will issue an assessment for the amount of tax which it determines to be due from the taxpayer.
In some cases, taxpayers may attempt to file an original or amended return to contest these assessments. The filing of an original or amended return is not the proper way to challenge these assessments. Taxpayers should know that the department will not accept or process an original or amended return that is filed to challenge an assessment. Such returns will not be accepted as an appeal of the assessment.
If the taxpayer receives an assessment and the taxpayer believes the assessment is incorrect, the proper way to challenge the assessment is to file a petition for reassessment with the Board of Appeals within the appropriate timeframe (SeeREV-1799-A for timeframes to file an appeal). A taxpayer is not required to pay the assessment to file a timely petition for reassessment.