Print

Conciliation Conference

The Department of Finance offers an independent forum, called a “conciliation conference,” for you to resolve tax disputes in an informal, impartial, non-judicial setting.

Important deadlines and reminders

  • You have 90 days from the mailing of the Notice of Determination (or 150 days if outside of the United States) to request a conciliation conference.
  • If you receive a denial of a refund claim for corporation, general corporation, banking corporation, or unincorporated business taxes, you have two years from the date on the Notice of Disallowance to file a Request for Conciliation Conference. If you receive a denial of a refund claim for any other tax, you have 90 days from the date on the Notice of Disallowance to file a Request for Conciliation Conference.
  • You (or your representative, although one is not required) present arguments and documentation supporting your position.
  • Conciliation decisions and proposed resolutions are not published, nor are they considered to set precedent in any future audits or conciliation cases.
  • You also have the option to appeal your Notice of Determination by submitting a Petition for Hearing to the Tax Appeals Tribunal. You can do this whether or not you choose to request a conciliation conference.
  • Conciliation conferences are designed to be informal settlement discussions that do not create legal precedent in other cases. By participating in this online conference, you agree not to record any portion of the conference or to use any electronic software to create notes, summaries, or transcripts of the discussion.

Outcomes

If your conciliation conference results in a reduction of the amount owed, you will pay the reduced amount.

If the conference results in the removal of the assessment, you will receive a refund of any previous payment.

If an agreement is not reached, the Department of Finance will mail you a decision. If you choose to appeal the decision, you can do so by submitting a Petition for Hearing to the Tax Appeals Tribunal within 90 days of the date of the decision.

Forms and other information