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Department of Finance Sales Tax Division TAX COMPLIANCE GUIDE 4800 West 92nd Avenue • Westminster, CO 80031 Office (303) 658-2065 • Fax (303) 706-3923 www.CityofWestminster.us NOTICE OF ASSESSMENT APPEALS & PROTESTS TOPIC 324 When the City determines that a tax deficiency exists, a Notice of Assessment is issued to the taxpayer. This is a legal notice and demand for payment, and should be read carefully, as immediate action is required. The City may issue a Notice of Assessment for a tax deficiency or estimated tax deficiency resulting from: • An audit of a taxpayer’s records; • An underpayment of the amount due on a City tax return; • Failure to file a City tax return (estimated assessment); or • Failure to provide adequate records for an audit (estimated assessment). A Notice of Assessment will include penalty and interest charges for failing to timely report and pay taxes due. A penalty of 10% (minimum of $15.00) is assessed on the tax due. Interest accrues on the tax due in whole month increments on the 21st of each month at the rate of 1% per month. A special penalty of 15% of the total tax, penalty, and interest due may also be assessed in cases of chronic delinquency. The Westminster Municipal Code empowers the Finance Director to abate penalty charges for good cause. Requests for abatement of penalty must be made in writing on or before the due date shown on the assessment. Payment of all tax and interest outstanding must be made before penalty waiver will be considered. The Code does not allow for the abatement of properly assessed interest charges. A Notice of Assessment becomes final, due and payable 20 days from the date of mailing (the due date listed on the Notice) unless within that 20 day period, the taxpayer files a written protest requesting review and modification of the assessment. All protests must be postmarked on or before the payment due date shown on the Notice of Assessment. This deadline cannot be extended. Protests must be filed in accordance with the Rules Governing Hearings before the Finance Director. A timely filed protest does not stop the accrual of interest during the local hearing process or during subsequent appeals. Estimated return assessments, issued for failure to file a City tax return, may be adjusted if the actual return is filed. The return must report the actual tax liability and be filed on or before the payment due date listed on the Notice of Assessment. Taxpayers are advised to review the Rules Governing Hearings before the Finance Director prior to filing a protest. This regulation outlines the process for resolving disputes and contains the requirements for proper filing. This regulation may be obtained in the Tax/License Toolbox section of the City website. Note that improperly filed protests may be refused and the time for proper filing cannot be extended. Protests must contain, without limitation, the following: • The Notice of Assessment or denial of claim for refund protested (the assessment number and date of issuance); • The amount and type tax disputed; • A concise statement of all claims asserted as the basis for the protest; • The name, address, and telephone number of the legal representative authorized to present the case on behalf of the taxpayer; • The name and address of the taxpayer; and • The signature of the taxpayer or the signature and title of its corporate agent. Department of Finance Sales Tax Division TAX COMPLIANCE GUIDE 4800 West 92nd Avenue • Westminster, CO 80031 Office (303) 658-2065 • Fax (303) 706-3923 www.CityofWestminster.us TOPIC 324 – NOTICE OF ASSESSMENT APPEALS & PROTESTS (CONTINUED) When the City receives a properly filed, timely protest, the Finance Director may: • Schedule a meeting with the taxpayer to attempt to resolve the issues informally. An informal meeting does not waive the taxpayer’s right to a hearing. If the issues cannot be resolved, a hearing will be scheduled. • Schedule a hearing. Legal counsel for the City will be present at the hearing. The taxpayer may also have their counsel present. The hearing will be conducted in accordance with the Rules Governing Hearings before the Finance Director. Hearings are conducted before the Finance Director or before a duly appointed Hearing Officer. The Hearing Officer’s decision can be appealed in District Court or, in some cases, to the Colorado Department of Revenue. * Westminster Municipal Code Sections 4-1-18 through 4-1-27. * Rules Governing Hearings before the Finance Director THE ABOVE INFORMATION IS A SUMMARY IN LAYMEN’S TERMS OF THE RELEVANT WESTMINSTER TAX LAW FOR THIS TOPIC, INDUSTRY, OR BUSINESS SEGMENT. IT IS NOT INTENDED FOR LEGAL PURPOSES TO BE SUBSTITUTED FOR THE FULL TEXT OF THE WESTMINSTER MUNICIPAL CODE AND APPLICABLE RULES AND REGULATIONS. THIS GUIDE DOES NOT CONSTITUTE A CITY TAX POLICY. 08/2007
