Instructions for Form Aa-1 - Appeal Application

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INSTRUCTIONS
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM AA-1
APPEAL APPLICATION INSTRUCTIONS
(Rev. 2017)
FOR THE ADMINISTRATIVE APPEALS AND DISPUTE RESOLUTION PROGRAM
Purpose of Form
Deadline to Apply
Use this form to apply to the Administrative Appeals and
Your application is due on or before the deadline as
Dispute Resolution (AADR) program.
explained below. There are no extensions of time to file and
we cannot accept a late or incomplete application.
About AADR
Assessment Type
Deadline
AADR (the Administrative Appeals Dispute Resolution
20 CALENDAR DAYS
Program) is a pilot program to help taxpayers and return preparers
Proposed
after the mailing date
resolve their tax disputes with the Department of Taxation
of the assessment
(Department) quickly and without litigation. It is an informal
30 CALENDAR DAYS
appeals process that independently reviews and resolves disputes
Final
after the mailing date
through correspondence, telephone, and informal conferences.
of the assessment
The Administrative Appeals Office (AAO) is a separate and
30 CALENDAR DAYS
independent body within the Department. It is not part of Field
Preparer penalty
after the mailing date
Audit, Office Audit, the Special Enforcement Section, or any other
of the assessment
office in the Compliance Division that issues assessments.
If the deadline is on a Saturday, Sunday, or legal Hawaii
The AAO will equally consider the positions of the petitioner
state holiday, then you have until the next business day to
and the Department, but it will not consider moral, religious,
file. Generally, an application is timely filed if we receive it
political, constitutional, conscientious, or similar objections.
in a postage paid, properly addressed envelope with a United
States Post Service postmark that is within the period for
Who May Apply to AADR
timely filing.
Any taxpayer who was audited by the Department and received
any of the following may apply:
The AAO does not have a walk-in counter. If you need face-to-
1. Notice of Proposed Assessment; or
face assistance, please call at least 24 hours in advance to schedule
an appointment.
2. Notice of Final Assessment.
Any return preparer who received a notice and demand of penalty
Section 1
Your Information
may apply.
Individuals: Enter your social security number (SSN), full
name, mailing address, daytime telephone number, fax number,
Where to File Your Application
and email address. If you have your own business, enter your
Mail or hand deliver your application with a copy of each
Federal Employer Identification Number (FEIN), if any, Hawaii
assessment that you dispute to:
Tax Identification Number, and trade name or “doing business as”
name (DBA).
Hawaii Department of Taxation
Administrative Appeals Office
Married Couples: If you were married in the tax year(s)
830 Punchbowl Street, Room 221
for which the assessment(s) was issued and wish to file a joint
Honolulu, HI 96813-5094
application, enter the information for both spouses.
Businesses: Enter your FEIN, Hawaii Tax Identification
In addition, you must provide a copy of your application to the
Number, business name as listed on your tax return(s) and
auditor or examiner assigned to your case at the same time that
assessment(s), DBA or trade name(s), mailing address, daytime
you file your application with the AAO. Applications cannot be
telephone number, fax number, and email address.
electronically filed or faxed at this time.
Section 2
Your Representative (if any)
For More Information
Having someone to represent you in this appeal is optional.
Web address: tax.hawaii.gov/appeals
If you have a representative, enter the representative’s name,
Email: tax.appeals@hawaii.gov
Verified Practitioner Identification Number (VPID) or Tax Matters
Representative Identification Number (TMRID), and contact
Telephone: (808) 587-1446
information in the spaces provided and submit Form N-848, Power
of Attorney, with your application.
Fax: (808) 587-1560
INSTRUCTIONS
STATE OF HAWAII — DEPARTMENT OF TAXATION
FORM AA-1
APPEAL APPLICATION INSTRUCTIONS
(Rev. 2017)
FOR THE ADMINISTRATIVE APPEALS AND DISPUTE RESOLUTION PROGRAM
Purpose of Form
Deadline to Apply
Use this form to apply to the Administrative Appeals and
Your application is due on or before the deadline as
Dispute Resolution (AADR) program.
explained below. There are no extensions of time to file and
we cannot accept a late or incomplete application.
About AADR
Assessment Type
Deadline
AADR (the Administrative Appeals Dispute Resolution
20 CALENDAR DAYS
Program) is a pilot program to help taxpayers and return preparers
Proposed
after the mailing date
resolve their tax disputes with the Department of Taxation
of the assessment
(Department) quickly and without litigation. It is an informal
30 CALENDAR DAYS
appeals process that independently reviews and resolves disputes
Final
after the mailing date
through correspondence, telephone, and informal conferences.
of the assessment
The Administrative Appeals Office (AAO) is a separate and
30 CALENDAR DAYS
independent body within the Department. It is not part of Field
Preparer penalty
after the mailing date
Audit, Office Audit, the Special Enforcement Section, or any other
of the assessment
office in the Compliance Division that issues assessments.
If the deadline is on a Saturday, Sunday, or legal Hawaii
The AAO will equally consider the positions of the petitioner
state holiday, then you have until the next business day to
and the Department, but it will not consider moral, religious,
file. Generally, an application is timely filed if we receive it
political, constitutional, conscientious, or similar objections.
in a postage paid, properly addressed envelope with a United
States Post Service postmark that is within the period for
Who May Apply to AADR
timely filing.
Any taxpayer who was audited by the Department and received
any of the following may apply:
The AAO does not have a walk-in counter. If you need face-to-
1. Notice of Proposed Assessment; or
face assistance, please call at least 24 hours in advance to schedule
an appointment.
2. Notice of Final Assessment.
Any return preparer who received a notice and demand of penalty
Section 1
Your Information
may apply.
Individuals: Enter your social security number (SSN), full
name, mailing address, daytime telephone number, fax number,
Where to File Your Application
and email address. If you have your own business, enter your
Mail or hand deliver your application with a copy of each
Federal Employer Identification Number (FEIN), if any, Hawaii
assessment that you dispute to:
Tax Identification Number, and trade name or “doing business as”
name (DBA).
Hawaii Department of Taxation
Administrative Appeals Office
Married Couples: If you were married in the tax year(s)
830 Punchbowl Street, Room 221
for which the assessment(s) was issued and wish to file a joint
Honolulu, HI 96813-5094
application, enter the information for both spouses.
Businesses: Enter your FEIN, Hawaii Tax Identification
In addition, you must provide a copy of your application to the
Number, business name as listed on your tax return(s) and
auditor or examiner assigned to your case at the same time that
assessment(s), DBA or trade name(s), mailing address, daytime
you file your application with the AAO. Applications cannot be
telephone number, fax number, and email address.
electronically filed or faxed at this time.
Section 2
Your Representative (if any)
For More Information
Having someone to represent you in this appeal is optional.
Web address: tax.hawaii.gov/appeals
If you have a representative, enter the representative’s name,
Email: tax.appeals@hawaii.gov
Verified Practitioner Identification Number (VPID) or Tax Matters
Representative Identification Number (TMRID), and contact
Telephone: (808) 587-1446
information in the spaces provided and submit Form N-848, Power
of Attorney, with your application.
Fax: (808) 587-1560
INSTRUCTIONS
Page 2
FORM AA-1
(Rev. 2017)
Verified Practitioner: If your representative is a practitioner
For example:
such as an attorney, accountant, or enrolled agent, enter the
Disagreed items:
Reasons:
representative’s Verified Practitioner Identification Number
(VPID). Any person who represents a taxpayer in a professional
A. Disallowed renewable
A. I disagree because I filed my
capacity before the Department of Taxation must obtain a VPID.
energy technologies income
claim by the due date.
Apply for a VPID online at http://hitax.hawaii.gov. See Tax
tax credit for tax year 2014.
Announcement No. 2017-3 for more information. A practitioner
B. Disallowed deduction for
B. I disagree because my
may not use his or her SSN in lieu of a VPID.
unreimbursed employee
expenses are allowable.
Tax Matters Representative: If your representative is not a
expenses for tax year 2013.
practitioner, enter the representative’s Tax Matters Representative
Identification Number (TMRID) or full social security number.
C. Additional income subject
C. I disagree because my
Any representative who is not a practitioner and does not want
to general excise tax for tax
income is exempt.
to disclose his or her personal SSN, may obtain a TMRID by
year 2014.
submitting Form TMR-12.
Section 5
Statement of Facts
Section 3
Information About Your Appeal
Briefly state the facts and law or other legal authority (such as
Line 3a. If you are a taxpayer, check the appropriate box to
Hawaii Administrative Rules or case law), if any, which supports
show the type of assessment notice(s) that you dispute. If you
your position as described in section 4. List the facts in the same
are a return preparer appealing a preparer penalty, check the box
order that you listed the disagreed items in section 4. For example:
for “Notice and Demand of Penalty.” If the type of notice you are
disputing is not listed in this section, STOP. Your case is ineligible
A. I filed by the due date listed on the 2014 instructions for
for AADR.
Form N-342.
Line 3b. List the tax year, tax type, and mailing date of each
B. I am a teacher and the educator expenses that I deducted are
assessment notice that you dispute.
described in federal Publication 529.
Line 3c. Provide the name of the auditor or examiner assigned to
C. The income that I used to pay my subcontractors is exempt
your case.
from general excise tax under section 237-13(3)(B), Hawaii Revised
Statutes.
Line 3d. Check the appropriate box to show which branch
conducted the audit.
Section 6
Signature of Petitioner(s)
Line 3e. Check the appropriate box to show the branch location.
Other Requirements. Check off the boxes in section 6 to show
Line 3f. Check the appropriate box to show if you appealed the
you completed the two requirements listed below. You must:
assessment(s) listed on line 3b to the Board of Review.
1. Enclose a copy of each DOTAX assessment that you
Line 3g. Check the appropriate box to show if you appealed the
dispute with your application.
assessment(s) listed on line 3b to the Tax Appeal Court (TAC).
2. Provide the DOTAX auditor or examiner assigned
If you checked “Yes,” you are required to obtain permission from
to your case with a copy of your complete application
the TAC to participate in AADR. Attach a copy of the Court
including any accompanying documents. You must do this at the
permission. If your request is pending, attach a copy of the
same time as you file your application with the AAO.
pending motion or stipulation.
Do not submit your tax return, receipts, or other types of
Section 4
Reason for Your Appeal
evidence with this application.
Clearly and concisely list each item that you disagree with on the
Signature Requirements. You must sign your name,
assessment notice(s) that you received. Use letters or numbers for
print your name and title, and date your application.
each item and briefly state the reason the assessment is incorrect. If
If you are filing a joint application, both spouses must sign.
you need more space, attach additional sheets.
If you are a business (except for a sole proprietorship), then a
corporate officer (such as the president, vice-president, secretary, or
treasurer), general partner or member with the authority to bind
the petitioner listed in section 1 must sign.

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