Hearings Bureau

The Hearings Bureau is a forum within the Department of Revenue Administration for taxpayers dissatisfied with a decision of the Department to appeal. It provides the final administrative opportunity for a taxpayer to confidentially present evidence and arguments to show why it believes that the Department’s decision is wrong, and for the Department to impartially evaluate whether or not its decision was a mistake and to change it, if necessary.

How to File an Appeal/Petition for Redetermination of a Tax Notice of Assessment:

You must submit an appeal or petition with the Hearings Bureau within 60 days from the date of the Tax Notice of Assessment from the Department. 

You may submit your petition directly through our online portal, Granite Tax Connect at https://gtc.revenue.nh.gov/ or by submitting form A-101, which is available on our Forms & Instructions page under Other DRA Forms.  

If you submit a written appeal or petition it must be signed by you or a representative that you have authorized to sign for you by Power of Attorney (DP-2848). This form can be found on our Forms & Instructions page under Other DRA Forms. The appeal or petition MUST contain the following information:

  • Your name or business name, address, social security number, federal identification number, or department license number (as applies to the Tax Notice). 
  • Name and address of your representative, if applicable. 
  • A statement of the type of tax and tax year involved within the appeal/petition. 
  • the correct action you want the Department to take. 
  • The identification of any statutes, rules, orders, cases, or other legal authority that entitles you to have the Department act as you have requested.
  • A full copy of the Tax Notice of Assessment, front and back. 

Additional Information and Presentations are available below.

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Hearing Tips

Hearing Tips

  • N.H. Code of Admin. Rules, Rev. 203.01 requires that a copy of Tax Notice be filed with the appeal. As some Tax Notices have a front and back page, the Taxpayer should provide the entire Tax Notice with its appeal.  
  • If the Taxpayer wishes the Hearings Bureau to correspond with its representative, a properly executed Power of Attorney form should be filed with the Taxpayer’s appeal. It must be signed by an authorized officer, director, partner, or member of the Taxpayer.   
  • The Taxpayer must sign and date the Power of Attorney form with the date it is signed. 
  • The appeal must be signed either by the Taxpayer or the Taxpayer’s authorized representative. 
  • A withdrawal must be signed by an authorized officer, director, partner, or member of the Taxpayer.

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