If you have received a Notice of Proposed Assessment that you believe is incorrect, and you want to challenge all or part of the proposed assessment, you may request an informal conference. The Tennessee Department of Revenue’s Administrative Hearing office allows taxpayers to work with informal conference personnel to resolve disputes about tax assessments and tax refund claim denials in an informal setting. Hearing office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law.
A taxpayer is not required to request an informal conference to challenge a proposed tax assessment, but the conference process is a way to resolve a tax dispute without going to court.
Reference: Tenn. Code Ann. § 67-1-1438(b)-(h).