GEN-18 – Notices of Assessment

A notice of assessment is a final assessment of an outstanding tax liability due to the Department of Revenue. A notice of assessment may be issued because an individual or business is delinquent in filing a tax return. To correct this assessment, a return must be filed.

If you wish to contest a final assessment without making payment, you have 90 days to file suit in chancery court, either in Davidson County or in the Tennessee county where you reside or principally conduct business. Interest will continue to accrue at the prevailing rate until payment is received.

If you do not file suit within 90 days of the final assessment, you may pay the final assessment, request a refund, and then file suit in chancery court if the refund is not paid. You are not required to request an informal conference before contesting a final assessment in court.

References: Tenn. Code Ann. § 67-1-1801

Not finding answers? Submit a request


Powered by Zendesk