Protest Rights

You received a Notice of Deficiency or Rejection of Refund Claim from the Department of Revenue. Now what should you do? 

1. Review
Review the notice and compare it to your corresponding tax return. You should be able to see what changes the department made.

2. Research
Research the change to see if it is accurate. Our FYI publications can help you more fully understand the nature of the tax or credit that was modified. The instructions and forms that correspond to your tax return are other good sources of information.

3. Respond or Remit

Respond. The notice you received should inform you what documentation the department requires you to send. Be sure to enclose a copy of your notice with your response, and a cover letter that includes the following. You may also submit the protest through Revenue Online, File a Protest.

  • Name and address of taxpayer
  • Source Code (code listed in the upper-right of the letter)
  • The taxable period(s) involved
  • The amount(s) and kind(s) of tax in dispute
  • An itemized schedule of the findings with which the taxpayer does not agree
  • A statement summarizing the reasons the taxpayer believes the tax is not due 
  • Affirmative or negative determination of taxpayer to use brief in lieu of hearing as provided in §39-21-103(7), C.R.S. You have the right to a hearing with the Executive Director, or you may file a written brief in lieu of the hearing. However, you have only 30 days from the date of the notice to request a hearing or to file your written brief. By law this requirement cannot be extended or negotiated by the department.
  • Taxpayer signature. Signature can be the named individual taxpayer, general partner of a partnership, officer of a named corporation, or an individual authorized by such proper person's power of attorney. If the written brief is prepared by counsel, counsel must also sign.
  • The department will review your case in the order in which it was received. Depending on the department's caseload and nature of your case, it may take up to six months for a response to your protest.

- OR -

Remit your payment if you agree with the changes. Several payment options are available.

  • Make a Payment on Your Account Electronically, through Revenue Online. Select Make a Payment. (not available for Cigarette, Tobacco, Liquor, Fuel or IFTA)
  • By Mail: Use the payment voucher that came with the notice or see the instructions and forms page and select the appropriate tax type that applies to the notice.
  • Request a Payment Plan (Income Tax Only): Set up a User ID and Password in Revenue Online if you have not already done so. Then you may request a payment plan online for income tax. Or you may call the Collections Section, 303-205-8291.