Montana Form Apls101F PDF Details

The Montana APLS101F form stands as a crucial document for taxpayers within the state seeking to navigate the complexities of tax adjustments and penalty waivers. Specifically designed to facilitate requests for informal reviews or penalty waivers regarding Notices of Assessment (NOA) or Statements of Account (SOA), this document plays an essential role in the communication between taxpayers and the Montana Department of Revenue. Through the APLS101F, individuals have the opportunity to articulate their reasons for contesting adjustments made to their tax returns or to explain the circumstances leading to their inability to meet tax obligations on time. The form's sections allow for detailed descriptions of disputes over tax return adjustments and offer a pathway for taxpayers to provide documentary evidence supporting their appeals. Additionally, it highlights the procedure for appointing an authorized representative, ensuring that taxpayers can have a professional advocate on their behalf if they choose. The outlined process demands timely submission of the form—within 30 days of receiving an NOA or SOA—to preserve the right to challenge adjustments or seek penalty waivers, emphasizing the importance of understanding and adhering to specific deadlines. The APLS101F form, thus, serves as a vital tool for maintaining a fair dialogue between the state’s tax authority and its taxpayers, aiming to resolve disputes efficiently and equitably.

QuestionAnswer
Form NameMontana Form Apls101F
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names Leave Application Form Biforst Pdf Download

Form Preview Example

 

 

Request for Informal Review

APLS101F

 

 

V3 8/2021

 

 

 

 

 

15-1-211, MCA

 

Taxpayer Information

 

 

 

Taxpayer’s Name

 

SSN or FEIN

 

Spouse’s Name (if joint liability)

 

Spouse’s SSN

Address

 

Montana Account ID Number

City

 

State

ZIP Code

Telephone Number

Fax Number

Email Address

 

Tax Years

Tax Types

 

 

Penalty Waiver Request

Complete this section if you are only requesting a waiver of penalty. You must pay your tax and interest to request a waiver of penalty.

Provide a detailed description of why you are requesting the waiver and include the reasons why you were unable to pay your tax or file your return on time.

Mark this box if you are only requesting a waiver of penalty.

Please explain why you are requesting a waiver of penalty.

Tax or Return Adjustment Appeal

Identify the item(s) you disagree with in the adjustment made to your return. Tell us why you disagree. You can add more pages if this is not enough space. Attach any documents that support your appeal.

Items you disagree with:

1.

2.

3.

Reasons you disagree with the adjustment:

1.

2.

3.

Mark this box if you need additional time to provide us with any documents to support your appeal. Subject to review, the manager reviewing your appeal may provide you with an extended due date.

Declaration

Taxpayer’s Signature

Spouse’s Signature

Date

Date

Authorized Representative

Provide the name and contact information of the person you would like to represent you during the appeal. Please file Form POA for this individual. Federal Form 2848 is acceptable if it includes authorization for your Montana tax return. Form POA is available at

MTRevenue.gov or on the TransAction Portal (TAP) at https://tap.dor.mt.gov.

Name of Representative

Phone Number

Email Address

Request for Informal Review Instructions

Purpose of this form

You may use this form to request an informal review of a Notice of Assessment (NOA) or to request a waiver of penalty. An NOA is the first notice that the

department will send you if we adjust your return, change the amount you owe, or reduce your refund. It may come to you in the form of an audit determination

letter, a return adjustment notice, or as your first

bill. An informal review is a written request to have

a department manager review the determination outlined in your NOA. If you disagree with the NOA,

use this form to begin the informal review process. You must submit a request for informal review within

30 days of the date on your NOA.

A Statement of Account (SOA) is a bill that you will

receive if you do not request an informal review or

pay the balance due showing on your NOA. You will continue to receive an SOA on a monthly basis until

you pay the amount on the bill. If you disagree with

a balance on an SOA, you may use this form to tell

us why you were unable to ask for an informal review

of the NOA you previously received. If we determine

that your failure to respond within 30 days was due to

reasonable cause, we will then evaluate your concerns over the NOA you received. Reasonable cause means

that you exercised ordinary business care but were still unable to meet a department deadline.

We will also accept a separate written request for an informal review of your NOA or SOA. You may mail,

email, or fax your request for informal review to the contact information in your notice or these instructions.

Penalty waiver

We automatically waive your late payment penalty if you

pay your tax and interest within 30 days of the date on your NOA. If you were unable to pay your tax and interest within 30 days of the date on the NOA due to unforeseen

circumstances, you can use this form to request a waiver of penalty if you believe you have reasonable cause.

Appeal process and timing

When we make an adjustment to your tax return you have the right to request an informal review for the department to review that change.

If you disagree with the adjustment on your NOA, you

must send us a written appeal for an informal review

within 30 days of the date on the NOA. Your appeal

must explain why you disagree with our adjustment. Include any documents that support your appeal.

Once we receive your appeal, it will be forwarded to a

manager to review the adjustment. The manager will review your appeal and send you a response within 30 days that outlines whether or not we agree with your appeal.

If you did not appeal within 30 days of the date on the

NOA, we consider it to be a deemed admission that

you agree with our adjustment. At that point, you can no longer appeal the adjustment we made unless you demonstrate that you had reasonable cause for missing the 30-day deadline. We will review the reasons you

provide and determine if there is reasonable cause to review the adjustment. Once our review is complete,

we will send you a response with our decision. If we

determine that you had reasonable cause to miss your appeal deadline, you can file an informal review of the

adjustment we made to your return.

Our response will inform you if we agree or disagree

with your appeal. It will also explain our reasons for disagreement so that you understand our decision. If you disagree with our decision, you may request

further review by sending Form APLS102F, Notice of Referral to the Office of Dispute Resolution, to the Office of Dispute Resolution within 30 days from the notice of determination date. The Office of Dispute

Resolution is an independent division within the department which may hear taxpayer protests at

the request of the taxpayer. They can either act as a mediator or issue a final department decision. Form

APLS102F is available at MTRevenue.gov.

Filing this form

Email this form and supporting documents to DORObjections@mt.gov. Mail to:

Montana Department of Revenue

DOR Objections

P.O. Box 7149

Helena, MT 59604-7149

Administrative Rules of Montana: 42.2.510,

42.2.512

Questions? Call us at (406) 444-6900, or Montana Relay at 711 for the hearing impaired.

How to Edit Montana Form Apls101F Online for Free

Using PDF files online can be very simple with our PDF editor. You can fill out Montana Form Apls101F here effortlessly. FormsPal professional team is always working to develop the editor and help it become even faster for users with its handy functions. Make use of present-day revolutionary prospects, and find a heap of emerging experiences! To get the ball rolling, go through these easy steps:

Step 1: First, access the editor by clicking the "Get Form Button" above on this webpage.

Step 2: When you start the file editor, there'll be the document prepared to be filled out. Besides filling out different blanks, you can also do various other things with the Document, specifically adding your own textual content, editing the original textual content, inserting images, affixing your signature to the PDF, and much more.

As for the blanks of this precise form, here is what you need to know:

1. When filling in the Montana Form Apls101F, be sure to include all of the needed fields in their relevant section. It will help expedite the process, enabling your information to be handled efficiently and properly.

Stage # 1 for filling out Montana Form Apls101F

2. Right after performing the previous step, head on to the subsequent stage and fill out all required particulars in these fields - Reasons you disagree with the, Mark this box if you need, Declaration Taxpayers Signature, Spouses Signature, Date, Date, and Authorized Representative If you.

Montana Form Apls101F writing process described (portion 2)

People often make errors when completing Date in this part. Ensure you revise what you type in right here.

3. The following step is related to Authorized Representative If you, Name of Representative, Phone Number, and Email Address - complete these blanks.

Authorized Representative If you, Email Address, and Phone Number in Montana Form Apls101F

Step 3: Proofread what you've inserted in the blank fields and click on the "Done" button. Create a 7-day free trial plan at FormsPal and gain direct access to Montana Form Apls101F - downloadable, emailable, and editable from your FormsPal account. With FormsPal, you can complete documents without being concerned about personal data breaches or entries getting shared. Our secure software helps to ensure that your private data is stored safe.

Montana Form Apls101F isn’t the one you’re looking for?

Related Documents