Conferences and hearings

# (a)

Succession and estate taxes

# (1)

Informal conferences, although not expressly authorized by statute, are held at the headquarters of the department of revenue services.

# (2)

There are no statutory provisions for hearings before the commissioner or his authorized agent. If a taxpayer is aggrieved by a determination of the commissioner with respect to valuation of an estate, extent of taxability, domicile, or computation of tax, the taxpayer is entitled to a hearing before the probate court of the district in which the decedent resided with a right of appeal to the superior court.

# (b)

Other taxes

# (1)

(A) There are statutory provisions for hearings before the commissioner or his authorized agent. If a taxpayer is aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax or in imposing any penalty, the taxpayer or its duly authorized representative may request, in writing, a formal hearing, within thirty days after the notice of such action is mailed pursuant to sections 12-207 (Insurance Companies, Hospital and Medical Services Corporations Tax), 12-236 (Corporation Business Tax), 12-248 (Air Carriers Tax), 12-268i (Express, Telegraph, Telephone, Cable, Car and Community Antenna Television System Companies Tax, Utility Companies Tax, and Public Service Companies Tax), 12-418 (2) and 12-421 (Sales and Use Tax), 12-473 (Gasoline and Special Fuel Taxes), 12-521 (Capital Gains and Dividends Tax), and 12-553 (Admissions, Cabaret and Dues Tax) of the Connecticut General Statutes and within ten days after the notice of such action is mailed pursuant to sections 12-252 (Railroad Companies Tax), 12-311 (Cigarette Taxes), and 12-447 (Alcoholic Beverages Tax) of the Connecticut General Statutes, setting forth the reasons why such a hearing should be granted and the amount in which such tax should be reduced. Any such request will be considered to have been made as of the time or date of the United States Postal Service postmark. A request for an informal conference may be made simultaneously with or subsequent to a request for a formal hearing.

(B) If the request for a formal hearing is granted, the commissioner shall notify the taxpayer or its duly authorized representative of the time and place fixed for such hearing not later than ten days prior to the date of such hearing.

(C) The commissioner may be represented by his authorized agent. The taxpayer may be represented by its duly authorized representative, whether it be its attorney, accountant or employee. Opportunity shall be afforded all parties to present evidence and argument, both orally and in writing, on all issues involved. A party may conduct cross-examinations required for a full and true disclosure of the facts.

(D) The commissioner may, by notice in writing at any time within three years after the date when any return of the taxpayer was due or within three years after the date when any return was filed, whichever is later, order a hearing on his own initiative and require the taxpayer or any other individual whom he believes to be in possession of relevant information concerning the taxpayer to appear before him or his authorized agent, with any specified books of account, papers or other documents, for examination under oath.

(E) In the discretion of the commissioner or his authorized agent, if the commissioner is represented by such agent, a hearing may be continued from time to

time, upon the request of either party. Informal conferences may be scheduled in the interim.

(F) A transcript shall be made of a hearing and a copy shall be mailed to the taxpayer or its duly authorized representative. The taxpayer or its duly authorized representative may then submit additional briefs, exhibits or proposed findings of fact, provided that the taxpayer or its duly authorized representative promptly notify the commissioner or his authorized agent of its intention to do so, and provided that the briefs, exhibits or proposed findings of fact are, in fact, submitted promptly thereafter.

(G) Any decision of the commissioner or his authorized agent resulting from a hearing shall be considered as such when made. Promptly thereafter, the taxpayer or its duly authorized representative shall be notified of such decision by mail.

# (2)

(A) Informal conferences, although not expressly authorized by statute, are held at the headquarters of the department of revenue services. Such conferences can be scheduled prior to or subsequent to formal hearings.

(B) A request for an informal conference will not constitute and will not be considered a request for a formal hearing.

(C) The commissioner may be represented by his authorized agent. The taxpayer may be represented by its duly authorized representative, whether it is its attorney, accountant or employee.

(D) A formal record is not made of any informal conference; however, either party may, if it wishes, make its own record of the proceedings.

# (3)

If the commissioner is of the opinion that a request for a conference or hearing will result in a delay which may in any way jeopardize the interests of the state of Connecticut, the commissioner shall require the posting of such security as he deems necessary to protect the interests of the state.