In Announcement 2020(7) the Department of Revenue Services (“DRS”) announced that it was extending the time that a taxpayer has to file certain administrative protests with the DRS’s Appellate Division in response to a notice of assessment or a proposed disallowance of a claim for refund. In addition, the DRS has extended the time that a taxpayer has to take certain appeals of final determinations to Connecticut tax court.
As authorized by Executive Order 7M, the DRS has extended by ninety days the normal sixty-day deadline to file an administrative protest with the DRS’s Appellate Division in response to a notice of assessment or a proposed disallowance of a claim for refund. The extension is available for any notice of assessment or proposed disallowance of a claim for refund that is dated on or after January 10, 2020 and on or before May 31, 2020. As a result of this extension, impacted taxpayers are now provided a cumulative one-hundred and fifty days to file a protest related to notices of assessment or proposed disallowances of claims of refund issued between the above cited dates.
Further, taxpayers normally have 30 days following the date of a notice of a final determination to serve notice of appeal upon the Commissioner of the DRS or the Office of the Attorney General. However, due to the suspension of certain court activities, the 30 day filing deadline has been suspended for any appeal required to be filed on or after March 19, 2020. Additional guidance will be provided by the DRS in the future related to the extension of time to file appeals with the tax court.
If you have received a notice of assessment or a proposed disallowance of a claim for refund dated on or after January 10, 2020 and on or before May 31, 2020, or a notice of final determination dated on or after February 18, 2020, please discuss it with your tax professional immediately or contact a member of the Shipman & Goodwin Tax and Employee Benefits Practice Group for assistance.