Notice of Intent to Assess (NIA) The NIA is an audit notice that is issued when the DOR believes you owe additional taxes. The NIA will identify the reason DOR believes your tax should be increased. The NIA is not a tax bill; it shows the amount you will owe if you do not dispute it. Provide additional information.
When do I get a notice of assessment?
In approximately 30 days the Notice of Assessment (NOA) will be issued. The NOA is a bill that is sent when we determine that you owe taxes. This could be the result of: An error on a return. Filing an amendment to the return.
When does the Massachusetts Commissioner of tax assess?
When the Commissioner determines that a taxpayer has failed to file tax returns which were required, the Commissioner may assess the taxpayer with respect to returns due during the most recent 7 years. The 7-year look-back period will begin with the final day of the most recent tax period for which the taxpayer was required to file a return.
When to file application for tax abatement in Massachusetts?
If the taxpayer fails to challenge the change explained in this Notice in writing the corrected assessment will become final with no further action required on the part of DOR or the taxpayer. After 30 days from the date of the Notice of Change in Tax Return, the taxpayer may file an application for abatement to dispute the change.
Is the NIA information request a tax bill?
The NIA Information Request is not a tax bill. The request shows the amount of the credits that will be taken away if you don’t provide the information requested. You have 30 days from the date of the notice to send in all requested information. It’s important to include page 2 of the notice with your response.
What does a Dor audit notice tell you?
The NIA is an audit notice that is issued when the DOR believes you owe additional taxes. The NIA will identify the reason DOR believes your tax should be increased. The NIA is not a tax bill; it shows the amount you will owe if you do not dispute it. Provide additional information.
