How do I ask the Nebraska Department of Revenue to review, revise, or repeal one of its guidance documents?

Plain-English summary

Nebraska Revenue Rulings are "guidance documents." By statute (Neb. Rev. Stat. § 84-901.03), a guidance document is advisory but binding on the agency until amended, and any person who believes a guidance document imposes additional requirements or penalties can ask the agency to review it -- and, more broadly, can ask the agency to revise, repeal, or convert it into a formal rule. The statute grants that right but does not say how to exercise it. This ruling fills that gap by laying out the procedure to use with the Department of Revenue.

How to make the request: Put it in writing (legibly written or typed) and send it to the Nebraska Department of Revenue, Policy Section -- by email at [email protected] or by mail to PO Box 94818, Lincoln, NE 68509-4818. The request must:

• Identify the person requesting the revision or repeal;
• Identify the specific guidance document at issue;
• Include statements of law or fact and any legal arguments justifying revision or repeal;
• State concisely the specific revisions sought, or ask that the document be repealed entirely; and
• Be signed by the requestor or an authorized representative (to use a representative, file a Power of Attorney, Form 33, or its equivalent).

The requestor is responsible for making the request adequate. The Policy Section acknowledges a properly filed request and, within 60 days, gives a written determination that the Department will (a) revise or repeal the document, (b) start an internal action to do so, (c) begin a rulemaking proceeding on the subject, or (d) deny the request and state the reasons. The ruling notes these requests are not contested cases under the Administrative Procedure Act, though some petition-style requirements are borrowed.

What this means for you

Taxpayers and businesses affected by a Department guidance document

If you think a Nebraska Revenue Ruling or other Department guidance document adds a requirement or penalty beyond the statute -- or is simply wrong or outdated -- you have a formal channel to challenge it. Write to the Policy Section, name the exact document, make your legal and factual case, and say specifically what change you want. Expect a written answer within 60 days.

Tax professionals filing on a client's behalf

You can submit the request as an authorized representative, but you must have a Power of Attorney (Form 33 or equivalent) on file. Make the request self-contained and well-supported -- the burden is on the requestor to make it adequate.

Common questions

Q: Who can request review of a Nebraska tax guidance document?
A: Any person who believes it imposes additional requirements or penalties -- and, under § 84-901.03(3), any person may ask the Department to revise, repeal, or convert a guidance document into a rule.

Q: Where do I send the request?
A: To the Nebraska Department of Revenue, Policy Section -- by email at [email protected] or by mail to PO Box 94818, Lincoln, NE 68509-4818.

Q: What must the request contain?
A: The requestor's identity, the specific document, statements of law or fact plus legal arguments, the specific revision sought (or a repeal request), and the signature of the requestor or an authorized representative (with a Form 33 Power of Attorney for a representative).

Q: How long does the Department have to respond?
A: Within 60 days it must issue a written determination -- to revise/repeal, start an internal action, begin rulemaking, or deny the request with reasons.

Citations and references

• Neb. Rev. Stat. § 84-901.03(2) -- guidance documents are advisory but binding on the agency until amended; a person who believes one imposes added requirements or penalties may request review.
• Neb. Rev. Stat. § 84-901.03(3) -- a person may request in writing that an agency revise, repeal, or convert a guidance document; the agency must respond in writing within 60 days.
• Form 33 -- Nebraska Power of Attorney (required for an authorized representative).

Source

• Landing page: https://revenue.nebraska.gov/about/legal-information/revenue-rulings-issued-tax-commissioner
• Original PDF: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/rulings/rr992101_guidance_review.pdf

Original ruling text

Revenue Ruling 99-21-1
All Nebraska Taxes

February 5, 2021

Requesting Review of a Guidance Document
This guidance document is advisory in nature but is binding on the Nebraska
Department of Revenue (DOR) until amended. A guidance document does not
include internal procedural documents that only affect the internal operations of
DOR and does not impose additional requirements or penalties on regulated parties
or include confidential information or rules and regulations made in accordance
with the Administrative Procedure Act. If you believe that this guidance document
imposes additional requirements or penalties on regulated parties, you may
request a review of the document.
This guidance document may change with updated information or added
examples. DOR recommends you do not print this document. Instead, sign up for
the subscription service at revenue.nebraska.gov to get updates on your topics
of interest.

Issue
What is the procedure for requesting a review of a guidance document issued by DOR?

Conclusion
A request to review and repeal or revise a guidance document should be directed
to the Policy Section of DOR and should include statements of law or fact, provide
legal arguments, state concisely the specific revisions sought, and be signed by the
requestor or authorized representative.

Analysis
Neb. Rev. Stat. § 84-901.03(2) provides that guidance documents are “advisory in nature
but [are] binding on an agency until amended by such agency.” This subsection further
provides that, if any person believes that a guidance document imposes additional
requirements or penalties, that person may request a review of the guidance document.
Subsection (3) goes on to provide that:
“A person may request in writing that an agency revise or repeal a guidance
document or convert a guidance document into a rule or regulation. No later
than sixty calendar days after the agency receives such a request, the agency
shall advise the requestor in writing of its decision to (a) revise or repeal the
guidance document, (b) initiate a proceeding to consider a revision or repeal of
a guidance document, (c) initiate the rulemaking or regulationmaking process to

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

Revenue Ruling 99-21-1

February 5, 2021

Page 2 of 2

convert the guidance document into a rule or regulation, or (d) deny the request
and state the reason for the denial.”
The statute, however, does not provide a procedure for initiating such requests for repeal
or revision. This revenue ruling provides a procedure that individuals or other persons
can use to initiate these actions. While most actions before DOR begin with the filing
of a petition, requests to review guidance documents are not contested cases under
the Nebraska Administrative Procedures Act. However, some of the requirements for
petitions are appropriate for these requests.
A request to review and repeal or revise a guidance document must be legibly written
or typed and sent to the Nebraska Department of Revenue, Policy Section, either by
email at [email protected], or mailed to PO Box 94818, Lincoln, NE 68509‑4818,
and must:
•

Identify the person requesting that the guidance document be revised or repealed;

•

Identify the specific guidance document for which the review is requested;

•

Include statements of law or fact and any legal arguments justifying revision or
repeal;

•

State concisely the specific revisions sought or request that the guidance document
be repealed entirely by DOR; and

•

Be signed by the requestor or authorized representative. To be represented by
another person, the requestor must complete and return a Power of Attorney,
Form 33, or its equivalent to DOR.

The requestor is responsible for the adequacy of the contents of the request. The DOR
Policy Section will acknowledge receiving a properly filed request. Within 60 days after
receiving the request, the requestor will receive a written determination from the Policy
Section that DOR will:
•

Revise or repeal the guidance document;

•

Initiate an action within DOR to revise or repeal the guidance document;

•

Initiate a rulemaking proceeding covering the subject matter of the guidance
document; or

•

Deny the request and state the reasons for denial.

APPROVED:
Tony Fulton
Tax Commissioner
February 5, 2021