1. (a) The purpose of an informal pre-assessment conference shall be to discuss the audit findings with the department’s audit division in an effort to reach an agreement on the issues of facts, audit results, or both.
2. (b) At the conclusion of an audit when the facts and circumstances of the audit review indicate to the department that an informal pre-assessment conference would benefit both the state and the operator, the department’s audit division shall provide an informal pre-assessment conference for the operator, or the operator’s representative.

3. (c) The department’s audit division shall notify the operator or the authorized representative by mail of:

   1. (1) The date, time, and location for the informal pre-assessment conference; and
   2. (2) The advance information that the operator or their authorized representative shall be required to provide the audit division.

4. (d) The information required by (c)(2), above, shall include:

   1. (1) The name, address, and taxpayer identification number of the operator;
   2. (2) An outline of the areas of agreement and disagreement;

   3. (3) Documentation in support of the operator’s position such as, but not limited to:

      1. a. Citations of supporting case law;
      2. b. Statutory or regulatory provisions; and
      3. c. Documents or correspondence from unrelated parties;
   4. (4) Responses to any outstanding questions raised by the department’s auditor during the audit; and
   5. (5) The names of the individuals who shall participate in the informal pre-assessment conference on behalf of the operator.
5. (e) Upon completing a review of material provided during the informal pre-assessment conference, the department’s audit division shall determine the appropriate disposition of the audit or review, notification of which shall begin the period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.

Source. #5912, eff 10-14-94; ss by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 706.03); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34