In any communication with the Department, you, the taxpayer, have the following rights:
Any of the above rights may be waived by you.
If you have solicited written advice from the Department and have relied upon that advice, and that advice proved to be erroneous, you have a right to an abatement of any penalties assessed against you. To be entitled to such abatement, you must have included complete and accurate information in your written request for advice.
The Department has a duty to advise you of your rights as set forth in this pamphlet. If the Department fails to advise you of your rights, the statute of limitations on assessment or the time for appeal of assessment or for denial of refund is suspended until the Department complies with its duty.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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