How long does a taxpayer have to file a petition for redetermination to contest a Nebraska Notice of Deficiency Determination?

Plain-English summary

When the Nebraska Department of Revenue thinks you owe more tax, it sends a Notice of Deficiency Determination. To contest it, you file a petition for redetermination. This ruling answers the single most important question about that process: how long you have to file.

The deadline: generally 60 days from the postmark date of the notice. That uniform 60-day period came from 2008 Legislative Bill (LB) 914 and applies to most state tax programs for notices issued on and after January 1, 2009.

What it replaced. Before January 1, 2009, the deadlines varied by program:

• 30 days for most state tax programs (except income taxes, drug tax, and jeopardy assessments);
• 90 days for state income tax deficiency notices; and
• 10 days for drug tax assessments and jeopardy assessments.

Miss the deadline and the notice is final. If the petition is not filed or postmarked within the applicable 60-day period, the Notice of Deficiency Determination becomes final, and the tax, interest, and penalty are due and payable.

Form matters. The Department's Practice and Procedure Regulations do not allow a faxed or electronic protest to satisfy the statutory filing requirement -- so a fax or email does not count as a timely petition. The ruling also points to the Department's Information Guide, "Procedures for Reviewing and Appealing a Notice of Deficiency Determination and Notice and Demand for Payment," for more detail.

What this means for you

Taxpayers who receive a Notice of Deficiency Determination

Calendar the 60-day deadline from the notice's postmark date immediately, and file (or postmark) your petition for redetermination within it. Do not rely on a fax or email -- those do not meet the filing requirement. If you miss the window, the assessment becomes final and the tax, interest, and penalty are collectible.

Accountants and tax professionals

For notices issued on or after January 1, 2009, use the uniform 60-day rule rather than the old 30/90/10-day, program-specific deadlines. Confirm the postmark date, file a paper petition, and consult the Department's appeal Information Guide for procedure.

Common questions

Q: How long do I have to contest a deficiency notice?
A: Generally 60 days from the postmark date of the Notice of Deficiency Determination, for notices issued on and after January 1, 2009.

Q: What happens if I miss the 60 days?
A: The notice becomes final and the tax, interest, and penalty are due and payable.

Q: Can I file the petition by fax or email?
A: No. The Department's Practice and Procedure Regulations do not allow a faxed or electronic protest to meet the filing requirement.

Q: Were the deadlines different before?
A: Yes. Before January 1, 2009 they were 30 days for most programs, 90 days for income taxes, and 10 days for drug tax and jeopardy assessments. LB 914 (2008) set a uniform 60 days.

Citations and references

• 2008 Legislative Bill 914 -- set the petition-for-redetermination filing period at 60 days for most state tax programs.
• Neb. Rev. Stat. §§ 66-722, 66-723, 66-1344, 77-1783.01, 77-2709, 77-2775, 77-2777, 77-2778, 77-2793, 77-2796, 77-27,100, and 77-5726 -- the statutes containing the 60-day filing provisions.
• Effective date -- notices issued on and after January 1, 2009.
• Department Information Guide -- "Procedures for Reviewing and Appealing a Notice of Deficiency Determination and Notice and Demand for Payment."

Source

• Landing page: https://revenue.nebraska.gov/about/legal-information/revenue-rulings-issued-tax-commissioner
• Original PDF: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/rulings/rr990901.pdf

Original ruling text

Revenue Ruling 99-09-1
All Nebraska Taxes

January 7, 2009
CONTESTING A NOTICE OF DEFICIENCY DETERMINATION
Issue:
How much time does a taxpayer have to file a petition for redetermination to contest a Notice of
Deficiency Determination?
Conclusion:
Taxpayers generally have 60 days from the date of postmark of a Notice of Deficiency Determination
to file a petition for redetermination.
Analysis:
Previously, a taxpayer had 30 days to file a petition for redetermination of a Notice of Deficiency
Determination issued prior to January 1, 2009 for all state tax programs except income taxes, drug
tax, and jeopardy assessments. Petitions for redetermination of state income tax deficiency notices
issued prior to January 1, 2009 had to be filed within 90 days of the postmark date of the notice.
Petitions for redetermination of drug tax assessments and jeopardy assessments issued prior to
January 1, 2009 had to be filed within ten days of the postmark date of the notice.
In 2008, Legislative Bill (LB) 914 was enacted by the Legislature setting the period for filing a
petition for redetermination of a deficiency determination at 60 days for most state tax programs. If
the petition for redetermination is not filed or postmarked within the applicable 60-day limitation
period, the Notice of Deficiency Determination becomes final, and any tax, interest, and penalty is
due and payable. The Department’s Practice and Procedure Regulations do not currently allow a
faxed or electronic protest to meet the statutory filing requirements.
See the Department of Revenue’s Information Guide on “Procedures for Reviewing and Appealing
a Notice of Deficiency Determination and Notice and Demand for Payment” for more detailed
information on contesting a notice of deficiency determination.
Nebr. Rev. Stat. §§ 66-722, 66-723, 66-1344, 77-1783.01, 77-2709, 77-2775, 77-2777, 77-2778,
77-2793, 77-2796, 77-27,100, and 77-5726 contain the provisions authorizing the 60-day petition
for redetermination filing period. These statutes may be accessed from the Nebraska Legislature’s
Web site at http://nebraskalegislature.gov/laws/laws.php.
The changes reflected in this ruling are effective for a Notice of Deficiency Determination issued
on and after January 1, 2009.
APPROVED:

Douglas A. Ewald
Tax Commissioner
January 7, 2009
Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818