N.H. Code Admin. R. Rev 2910.07 – Voluntary Disclosure Agreement

(a) If the department determines that a taxpayer meets all the requirements in RSA 21-J: 3, XXXII and Rev 2910.06, and subject to Rev 2910.05 to participate in the program, the department shall prepare a voluntary disclosure agreement to settle and compromise the taxes and interest due for the look-back period.
(b) The voluntary disclosure agreement shall include the following terms:
1. (1) The taxpayer shall file the returns for the look-back period;
2. (2) The taxpayer shall pay the taxes shown to be due by the returns for the look-back period, and interest calculated through the date of payment, at the time the taxpayer files the returns;
3. (3) Unless otherwise agreed, the taxpayer shall complete and file the returns and at the same time pay the taxes and interest due for the look-back period within 30 days from the date of the voluntary disclosure agreement;
4. (4) In determining the taxes and interest due for the look-back period, the taxpayer shall not carry forward any net operating losses generated in a tax year preceding the look-back period;
5. (5) Once the taxpayer pays the taxes and interest due for the look-back period, the department shall waive applicable penalties;
6. (6) The department shall not, for any tax year preceding the look-back period, assess, audit, or otherwise investigate the taxpayer regarding the tax type(s) settled and compromised through the voluntary disclosure agreement; and
7. (7) The voluntary disclosure agreement shall be rendered null and void pursuant to (f) below.
(c) To participate in the program, the taxpayer shall sign and return the voluntary disclosure agreement to the department within 30 days from the date the department sent the voluntary disclosure agreement to the taxpayer.
(d) The voluntary disclosure agreement shall not preclude the department from auditing or otherwise investigating the taxpayer’s liability for the look-back period, or from assessing further taxes, interest and penalties shown to be due by such an audit or investigation.
(e) The taxpayer shall be precluded from pursuing all statutory remedies, including the right to appeal, with respect to the taxes and interest settled and compromised through the voluntary disclosure agreement, except in the case of a further assessment pursuant to (d) above, or a federal audit change.
(f) A taxpayer shall be disqualified from the program, and the voluntary disclosure agreement rendered null and void, if the department finds any of the following:
1. (1) The taxpayer was ineligible to participate in the program pursuant to Rev 2910.05;
2. (2) The taxpayer materially misrepresented or falsified information relevant to the voluntary disclosure agreement;
3. (3) The taxpayer attempted to avoid, defeat, or evade any of the taxes and interest due for the look-back period; or
4. (4) The taxpayer failed to comply with any terms of the voluntary disclosure agreement.
(g) If the voluntary disclosure agreement is rendered null and void, the department shall be allowed to use any information ascertained through the program to assess taxes, interest, and penalties against the taxpayer not only for the look-back period, but for all tax years.
Source. #11142, eff 7-26-16; ss by #13660, eff 6-21-23
APPENDIX
Rule
Specific State Statute the Rule Implements
Rev 2901.01
RSA 21-J:13, I; RSA 21-J:1, II (a)
Rev 2902.01 – Rev 2902.11
RSA 21-J:13, I; RSA 21-J:1, II (a)
Rev 2903.01
RSA 21-J:13, I; RSA 21-J:1, II (a)
Rev 2903.02
RSA 21-J:14
Rev 2903.03 – Rev 2903.06
RSA 21-J:13, I; RSA 21-J:1, II (a)
Rev 2903.07
RSA 21-J:13, I; RSA 21-J:28-a, IV
Rev 2904.01 – Rev 2904.09
RSA 21-J:13, I; RSA 21-J:1, II (a); RSA 21-J:33
Rev 2905.01 – Rev 2905.02
RSA 21-J:13, I; RSA 21-J:1, II (a); RSA 21-J:33
Rev 2906.01 – Rev 2906.12
RSA 21-J:13, I; RSA 21-J:1, II (a); RSA 21-J:33
Rev 2907.01
RSA 21-J:13, I; RSA 21-J:28-c
Rev 2907.02
RSA 21-J:8, II; RSA 21-J:13, I; RSA 21-J:28-c; RSA 77-A:1, I;
RSA 78-A:2, II; RSA 78-A:8; RSA 78-A:20
Rev 2907.03
RSA 21-J:28-c, II; RSA 21-J:28-d
Rev 2907.04
RSA 21-J:13, I; RSA 21-J:28-c
Rev 2907.05
RSA 21-J:8, II; RSA 80
Rev 2907.06
RSA 21-J:1, II(a); RSA 21-J:28-c
Rev 2907.07
RSA 21-J:13, I; RSA 21-J:28-c
Rev 2908.01
RSA 21-J:43; RSA 21-J:1, II(a)
Rev 2908.02
RSA 21-J:13, I; RSA 21-J:43
Rev 2908.03
RSA 21-J:43; RSA 21-J:1, II(a)
Rev 2908.04
RSA 21-J:13, I; RSA 21-J:43
Rev 2908.05
RSA 21-J:13, I; RSA 21-J:43
Rev 2908.06
RSA 21-J:13, I; RSA 21-J:43
Rev 2908.07
RSA 21-J:43
Rev 2909.01
RSA 21-J:1, II(a); RSA 21-J:3, XVI
Rev 2909.02
RSA 21-J:1, II(a); RSA 21-J:3, XVI
Rev 2909.03
RSA 21-J:1, II(a); RSA 21-J:3, XVI; RSA 541-A:29
Rev 2910.01 – Rev 2910.07
RSA 21-J:3, XXXII; RSA 21-J:13, XIV