Conferee -- Taxation Disputes

As provided by Sections 39-21-103 and 39-21-104 of the Colorado Revised Statutes (C.R.S.), and Section 29-2-106.1, C.R.S., a formal administrative hearing before the Director of Revenue must be allowed for taxpayers who timely dispute a notice of deficiency or rejection of refund claim. To help reduce the workload of formal hearings, the taxpayer may have the opportunity to hold a pre-hearing conference with a tax professional from the Tax Conferee Section.

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 and tobacco products, gasoline and special fuel, severance, special district and statutory city and county taxes.  The pre-hearing conference provides a level of independence from the Tax Audit and Compliance Division and the Taxpayer Service Division interests.  These pre-hearing conferences have led to a resolution rate of approximately 95 percent of the cases before going on to a formal administrative hearing.  
 
The Tax Conferee Section also receives and facilitates resolution of tax protests involving tax adjustments made by the various home rule taxing jurisdictions.  Section 29-2-106.1, C.R.S.
 
If the pre-hearing steps fail, the Tax Conferee Section can request, coordinate and augment legal representation by the Attorney General in formal hearings, district court trials, appellate actions, and even facilitate settlement possibilities at any of these litigation stages.