The following information is intended to assist taxpayers in understanding their rights and responsibilities regarding tax appeals made to the Connecticut Tax and Administrative Appeals Session. It is intended to provide public information only, and is not intended to provide anyone with legal advice.
1. When is the deadline for filing a tax appeal?The time allowed for filing a tax appeal depends upon the type of tax that is being contested. A properly-served appeal from an order, decision, determination or disallowance of the Commissioner of Revenue Services must be filed with the superior court for the Judicial District of New Britain within one month after notice of such order, decision, determination or disallowance is mailed to or served upon the taxpayer. Notice from the Commissioner of Revenue Services may be in the form of a letter or other type of service. It is important for the taxpayer to determine when the notice from the Commissioner was mailed for this may be the starting date of the appeal period.
2. How do I file a tax appeal?With a few exceptions, all civil case types, including tax appeals, are now e-filable. Beginning December 5, 2009, e-filing of all civil case types, including tax appeals, will be mandatory for attorneys and firms without an exclusion from electronic services requirements, with certain exceptions. More information on E-Services or e-filing.
In order to institute an appeal with the Tax and Administrative Appeals Session, the following must be filed:
3. What is the procedure for scheduling cases for pre-trial?The Tax and Administrative Appeals Session will schedule a pre-trial as soon as an appearance has been filed on behalf of the defendant. You do not need to request that a pre-trial be scheduled. A judicial notice will be sent to the parties informing them of the date and time of the pre-trial, as well as the standing orders. If the date is inconvenient, or if there will be difficulty complying with the standing orders, you should contact the Tax and Administrative Appeals Session immediately.
4. What is the procedure for scheduling cases for trial?If a settlement is not reached at the pre-trial conference, the parties will be required to select a trial date at that time. However, the judge or special master conducting the pre-trial may require the parties to return for an additional pre-trial if he or she believes it will be productive.
5. When are cases scheduled for trial?The Tax and Administrative Appeals Session generally has open dates available for trial 4-5 months in the future.
6. Who selects the trial dates?The parties will confer with a member of the Tax and Administrative Appeals Session staff in an attempt to select a date amenable both to them and the court.
7. What can I do if I cannot attend the trial on the date scheduled?The trial date assigned is a date certain. If you cannot attend trial on the date scheduled, you must file a motion for continuance with the Tax and Administrative Appeals Session stating the reason that you are unable to attend. If possible, you should attempt to obtain consent from the opposing party and select an alternate date on which the parties can attend. Please note, however, that obtaining consent does not guarantee that your motion for continuance will be granted.