1. Protest of Assessment. If a taxpayer objects to a proposed assessment of tax, the taxpayer must file his protest in writing within sixty (60) days of receipt of the Notice of Proposed Assessment setting forth under oath facts and/or law supporting the protest of the assessment. The protest shall be mailed to the address set forth in the Notice of Proposed Assessment. If the taxpayer fails to file a written protest within sixty (60) days of receipt of the Notice of Proposed Assessment, then the Director shall issue by certified mail, return receipt, a Notice of Final Assessment. Failure to pay the Notice of Final Assessment within thirty (30) days of receipt shall subject the taxpayer to the filing of a Certificate of Indebtedness, constituting a judgment, and to the collection remedies available to the Director.

2. Protest of Refund Claim Denial. If a taxpayer objects to the denial of a claim for refund, the taxpayer must file his or her protest in writing within sixty (60) days of receipt of the Notice of Claim Denial setting forth under oath facts and law to support the protest. The protest shall be mailed to the address set forth in the notice. The taxpayer shall specify the form of hearing as described in GR-81.2(B)(2).

1. If the taxpayer files a written protest of the Notice of Proposed Assessment, or a written protest of the denial of a claim for refund, within the sixty (60) day time period allowed for a protest then the taxpayer will be granted a hearing before a Hearing Officer. The Hearing Officer shall set the time and place for the hearing which will be in any city in which the Revenue Division maintains a Field Audit District Office, or in such city as the Director, in his or her discretion, may designate. It is not necessary to request an administrative hearing prior to seeking judicial relief.

2. At the hearing the taxpayer has the option of:

3. The taxpayer shall elect the form of administrative hearing in his or her written protest. In any instance an attorney for the Revenue Division may appear to offer evidence and legal argument in support of the Notice of Proposed Assessment or the denial of the claim for refund.

1. Upon completion of the hearing and submission of all documentary evidence and argument, the Hearing Officer shall render a decision in writing and serve copies upon the taxpayer and the Office of Revenue Legal Counsel. If the Notice of Proposed Assessment or the denial of the claim for refund is sustained in whole or in part, the taxpayer or Revenue Legal Counsel may request in writing, within twenty (20) days of the mailing of the decision, that the Director revise the decision of the Hearing Officer. Either the taxpayer or Revenue Legal Counsel must provide a copy of any written request for revision to the other. The request for revision to the Director shall state the legal or factual basis for the revision. If the Director revises the decision of the Hearing Officer, the Director must send the final decision to the taxpayer and Revenue Legal Counsel. If the Director's final decision sustained a proposed assessment of tax, then a Notice of Final assessment shall be issued. No further notice will be issued for a final decision of the Director that results in no tax due, including the denial of a claim for refund. A taxpayer may not request a revision of the final decision of the Director.

2. If the Director refuses to make a revision, or if the taxpayer or Revenue Legal Counsel does not make a request for revision, then the Director will send either of the following:

1. Proposed Assessments of Tax. A taxpayer may seek judicial relief by one of the following methods:

2. Denial of Claims for Refund. Within one (1) year of the issuance of the Notice of Claim Denial, decision of the hearing officer, or revision decision of the Director, whichever occurs latest, the taxpayer may file suit in court seeking a refund. It is not necessary to request an administrative hearing prior to seeking judicial relief.