Pub 505 Taxpayers's Appeal Rights of Office Audit Adjustments -- November 2008

The purpose of this publication is to inform tax- If you disagree with the notice, you must file III. THE APPEAL PROCESS Wisconsin payers of their appeal rights and refund claim an appeal with the department within Department of Revenue procedures when their income, franchise, sales 60 days of receiving the notice, as ex- You have five levels of appeal available to you. and use, excise, or withholding tax return, or plained in Part IV. They must be taken in the following order: homestead credit or farmland preservation claim, has been adjusted in an office audit by If you do not file a timely appeal, the de- 1. Wisconsin Department of Revenue. the Wisconsin Department of Revenue. partment’s action is final and conclusive. No 2. Wisconsin Tax Appeals Commission. further refund is available on any subse- I. THE OFFICE AUDIT, ASSESSMENT, quent claim on the adjusted issues(s) 3. Circuit Court. AND REFUND PROCESS 4. Court of Appeals. Note: For tax types other than excise and Following are the usual steps the Wisconsin De- sales and use, if the net result of a multiple 5. Wisconsin Supreme Court. TAXPAYERS’ partment of Revenue (department) follows in year office audit is a notice of refund, and conducting an office audit and in making an as- there are one or more tax years beginning IV. APPEAL TO DEPARTMENT OF APPEAL RIGHTS sessment or refund adjustment: on or after January 1, 2000 that resulted in REVENUE OF OFFICE AUDIT an assessment included in the ...