As provided by C.R.S. 39-21-103 and C.R.S. 39-21-104, Colorado Revised Statutes (CRS), and C.R.S. 29-2-106.1, a formal administrative hearing before the Director of Revenue must be allowed for taxpayers disputing a tax assessment or refund denial. To help reduce the workload of formal hearings, the taxpayer will have the opportunity to hold a pre-hearing conference with a tax professional from the Tax Conferee Section. These pre-hearings have lead to a resolution rate of 95 percent of the cases before going on to a formal hearing.
The pre-hearing conference provides a level of independence from Tax Audit and Compliance Division and the Taxpayer Service Division interests.
The Tax Conferee Section receives and attempts to resolve tax protests or lawsuits involving tax adjustments made by the various taxing divisions within the Department of Revenue. These can include individual and corporate income tax, withholding, sales, use, cigarette, tobacco products, gasoline, fuel aviation fuel, and severance taxes, and special district and statutory city and county taxes.
The Tax Conferee Section also receives and facilitates resolution of tax protests involving tax adjustments made by the various home rule taxing jurisdictions. See C.R.S. 29-2-106.1.
If the pre-hearing steps fail, the Conferee Section can request, coordinate and augment legal representation by the Attorney General in formal hearings, district court trials, appellate actions, and facilitate settlement possibilities at any of these litigation stages.