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

3. (c) The department shall notify the taxpayer or authorized representative by mail of:

   1. (1) The date, time and location for the conference; and
   2. (2) The advance information that the taxpayer or authorized representative shall be required to provide the division.

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

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

   3. (3) Documentation in support of taxpayer’s position such as:

      1. a. Citations of supporting case law;
      2. b. Statutory or regulatory provisions; or
      3. c. Documents or correspondence from unrelated parties;
   4. (4) Responses to any outstanding questions raised by the auditor during the audit; and
   5. (5) The names of the individuals who shall participate in the conference on behalf of the taxpayer.
5. (e) Upon completing the review of material provided during the pre-assessment conference, the audit division shall issue a tax notice, notice of refund, or no change letter which shall begin the period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.

Source. #2881, eff 10-19-84; ss by #4557, eff 12-28-88; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (formerly Rev 907.03); ss by #10211, eff 10-24-12; ss by #13433, eff 8-12-22