Nebraska Provides Electronic Submissions of Redetermination (Protest) Petitions

Mar 27, 2020

Nebraska DOR issued the following announcement:

You can now file your Petition for Redetermination (Protest) Electronically. This applies to Notices of Deficiency Determinations issued by the Nebraska Department of Revenue (DOR).

This does not apply to protests or appeals filed with the Property Assessment Division (PAD).

The Tax Commissioner has implemented an electronic method for taxpayers to file a Petition with (DOR). DOR does not accept protests via email.

The protest must be timely filed and include the following:

  • Identify the taxpayer;
  • Identify the assessment being protested;
  • Indicate the grounds on which the Protest is based (where appropriate, the protested items should be identified by their audit work paper page and line numbers);
  • State the action you are asking DOR to take. This could be a list of the items in the assessment you are asking DOR to remove;
  • Request a formal hearing or informal conference if one is desired; and
  • Taxpayer or authorized representative signature. To be represented by another person, the taxpayer must complete and return a Power of Attorney, Form 33, or its equivalent

Please also include documents that support your protest.

For more information regarding the protest please see How to Protest a Notice of Deficiency Determination Information Guide (note that the guide has not yet been updated to include the electronic filing option).

Protest Due Dates

Type of Notice Number of Days from Assessment Postmark
Income Tax and Income Tax Withholding

(If the taxpayer was outside of the U.S.)

60

(150)

Sales and Use Tax 60
Responsible Officer Notice and Demand for Payment 60
Tobacco Products Tax 20
Drug Tax 10
Jeopardy 10
All other assessments not specifically identified 60