Criteria

 

To receive assistance from the Office of the Taxpayer Advocate, one or more of the following criteria must be met:

  • Taxpayer must have attempted to resolve their issue(s) through the normal administrative channels offered by DOR
  • A departmental response has not been provided by the date promised, or within the statutorily required time
  • Taxpayer believes that instructions/information provided by DOR is incorrect resulting in confusion or hardship to the individual
  • Noted existence of a recurrent issue that cannot be resolved through normal administrative channels

The Office of the Taxpayer Advocate is not designed to circumvent normal channels in resolving taxpayer disputes. Any request received by the Office of the Taxpayer Advocate not meeting the aforementioned criteria will be referred to the proper division within DOR.

The Office of the Taxpayer Advocate cannot:

  • Intercede during an audit
  • Provide status of a refund request
  • Stop or protract collection activity
  • Waive taxes, penalties or interest
  • Change North Carolina’s tax laws for individual situations
  • Answer questions regarding tax assessments
  • Accept an Offer-in-Comprise
  • Address a Request for Review. NC-TA form is not a substitute for a request for review. If you disagree with a proposed assessment of taxes or a denied refund, you may request that the Department review that action by submitting Form NC-242, Objection and Request for Departmental Review to the Department. The request for review must be filed with the Department within 45 days from the date listed on the notice of proposed assessment was issued by the Department.

Submit Your Issue

Submission Form Electronic Version

Submission Form Web Fill-In

Voice Mail: (919) 715-2080

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