Tax Audit Protest and Appeal — Nevada

Tax Audit Protest and Appeal (NEVADA)

Quick-Reference Summary

Part A — Informal Conference Request Letter

[LAW FIRM LETTERHEAD]
[Street Address]
[City], Nevada [Zip]
Phone: [________________________________]
Email: [________________________________]
Nevada Bar No.: [________________________________]

Date: [__/__/____]

SENT VIA:

☐ U.S. Mail — Certified, RRR (Tracking No. [____________])
☐ Email: [________________________________]
☐ Hand delivery to Carson City / Las Vegas office

TO:

Nevada Department of Taxation
Audit Division
3850 Arrowhead Drive
Carson City, NV 89706

Attn: [Auditor Name / Audit Supervisor]

Re: Request for Pre-Determination Closing Conference — NRS 360.291 (Taxpayer Bill of Rights)

Dear [Auditor / Supervisor]:

1. Representation. Pursuant to NRS 360.291 (Taxpayer Bill of Rights) and the Department's Power of Attorney form, the undersigned represents the above-referenced taxpayer for all matters relating to the pending audit. A completed Department of Taxation Power of Attorney is attached.

2. Request for Conference. Taxpayer respectfully requests a pre-determination closing conference with the assigned auditor and audit supervisor pursuant to NRS 360.291 and standard Department audit procedure. Preferred format:

☐ In person at [Carson City / Las Vegas / Reno] office
☐ Microsoft Teams video conference
☐ Telephone at [_____________]
☐ Within [__] business days of this letter

3. Issues to be Addressed.

4. Documents Provided / to be Provided.

☐ General ledger for audit period
☐ Sales tax returns (TXR-01.01c)
☐ Resale certificates (NAC 372.722) and exemption certificates organized by transaction
☐ Out-of-state vendor purchase invoices
☐ Federal Form 941s and state withholding reports (MBT)
☐ Commerce Tax return (TXR-030.01)
☐ Closing-block documentation
☐ Other: [________________________________]

5. Statute of Limitations. Taxpayer ☐ has / ☐ has not executed a waiver of the limitations period under NRS 360.355. Taxpayer ☐ agrees / ☐ does not agree to extend the SOL.

6. Reservation of Rights. Nothing in this letter waives Taxpayer's right to file a Petition for Redetermination within 45 days of any Notice of Deficiency Determination pursuant to NRS 360.360, to appeal to the Nevada Tax Commission, or to seek judicial review under NRS 233B.130. All rights are expressly reserved.

Respectfully submitted,

[ATTORNEY NAME], Nevada Bar No. [____]
Counsel for [TAXPAYER]

Part B — Formal Protest / Petition for Redetermination

[LAW FIRM LETTERHEAD]

Date: [__/__/____]

SENT VIA: Certified Mail, RRR (Tracking No. [____________]) AND hand-delivery to Carson City office AND email to [audit contact email]

TO:

Nevada Department of Taxation
Hearings Section
3850 Arrowhead Drive
Carson City, NV 89706

BEFORE THE NEVADA DEPARTMENT OF TAXATION

PETITION FOR REDETERMINATION

(NRS 360.360; NAC 360.706)

Taxpayer [NAME] ("Taxpayer" or "Petitioner"), by and through undersigned counsel, hereby petitions the Nevada Department of Taxation for redetermination of the above-referenced Notice of Deficiency Determination, and respectfully states:

1. Identification of Petitioner

2. Notice and Timeliness

2.1. On [__/__/____], the Nevada Department of Taxation served Taxpayer with a Notice of Deficiency Determination pursuant to NRS 360.350 (the "Notice"), a true and correct copy of which is attached as Exhibit A.

2.2. The Notice asserts the following amounts:

2.3. This Petition is filed on [__/__/____], which is the [__]th day after service of the Notice, and is therefore timely under NRS 360.360 (45-day deadline).

3. Amount in Dispute (NRS 360.360; NAC 360.706(2))

Taxpayer disputes the following portion of the Notice:

4. Specific Reasons Disputed

4.1. Statement of Facts

[Concise narrative — taxpayer's business, audit period, transactions at issue, exemption certificates collected, federal positions, and how the Department's audit findings depart from the law and the taxpayer's records.]

4.2. Audit Chronology

4.3. Issues Presented

4.3.1. Issue 1 — [Heading]

Department's Position: [As stated in the Notice and auditor's report].

Taxpayer's Position: [Statement of law and facts]. The Department's position is contrary to:

• NRS [______] — [statutory text or summary].
• NAC [______] — [regulation].
• [Nevada Case], [cite] (Nev. [____]) — [holding relevant to issue].
• Department Technical Bulletin / Notice [______] — [if applicable].

4.3.2. Issue 2 — [Heading]

[Argument.]

4.3.3. Issue 3 — Penalty Abatement

Under NRS 360.419, the Department may waive penalties for good cause. Taxpayer's failure to remit the disputed amounts was the result of reasonable cause and not willful neglect because:

[Reasonable cause facts.]

4.3.4. Issue 4 — Statute of Limitations

The deficiency for periods prior to [__/__/____] is barred by NRS 360.355(1) (three-year limitations period from the last day of the month following the reporting period). The Department has not established (i) failure to file (NRS 360.355(2)) or (ii) fraud (NRS 360.355(3)) that would extend the period.

5. Supporting Documents

Pursuant to NRS 360.360 and NAC 360.706(2), the following books, records, and documents support this Petition and are attached:

• Exhibit A — Notice of Deficiency Determination
• Exhibit B — Auditor's audit report and workpapers
• Exhibit C — Sales/use tax exemption certificates (organized by transaction)
• Exhibit D — Resale certificates under NAC 372.722
• Exhibit E — Sales journals / general ledger excerpts
• Exhibit F — Vendor invoices and 1099s
• Exhibit G — Federal Form 941s and state withholding (MBT)
• Exhibit H — Power of Attorney
• Exhibit I — Taxpayer's legal brief

6. Relief Requested

WHEREFORE, Taxpayer respectfully requests that the Department:

☐ (a) Cancel the Notice of Deficiency Determination in full;
☐ (b) Alternatively, reduce the deficiency to $[______];
☐ (c) Waive penalties under NRS 360.419;
☐ (d) Waive interest attributable to Department delay under NRS 360.2917;
☐ (e) Schedule a hearing before a Department hearing officer pursuant to NRS 360.370 and NAC 360.706(4);
☐ (f) Allow the parties to file pre-hearing statements under NAC 360.706(5);
☐ (g) Grant such further relief as is just and equitable.

7. Hearing Request and Reservation of Rights

7.1. Taxpayer requests an evidentiary hearing before a Department hearing officer pursuant to NRS 360.370 and NAC 360.706.

7.2. Taxpayer expressly reserves the right to (a) appeal the hearing officer's decision to the Nevada Tax Commission under NRS 360.245 and NAC 360.173 within 30 days, (b) petition for rehearing under NAC 360.185 within 15 days of any Tax Commission decision, and (c) seek judicial review under NRS 233B.130 within 30 days of final agency action.

7.3. Pursuant to NAC 360.181, Taxpayer hereby ☐ requests / ☐ does not request closed-hearing treatment for any trade-secret or confidential business information.

8. Signature and Verification

I, [TAXPAYER REPRESENTATIVE / AUTHORIZED OFFICER], hereby affirm under penalty of perjury under the laws of the State of Nevada that I am authorized to act on behalf of the Taxpayer and that the factual statements in this Petition are true and correct to the best of my knowledge.

Executed at [City], Nevada, on [__/__/____].

_____________________________________
[TAXPAYER NAME / AUTHORIZED OFFICER]

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Nevada Bar No. [____]
[Law Firm], [Address], [Phone], [Email]
Counsel for Petitioner

Certificate of Service: I certify that on [__/__/____] I served a true and correct copy of this Petition on the Nevada Department of Taxation by certified mail, RRR, hand-delivery, and email.

_____________________________________
[ATTORNEY NAME]

Part C — Appeal Cover Letter to Tax Tribunal / Court

Path 1 — Notice of Appeal to the Nevada Tax Commission

[LAW FIRM LETTERHEAD]

Date: [__/__/____]

SENT VIA: Certified Mail, RRR (Tracking No. [____________]) AND email

TO:

Nevada Tax Commission
c/o Executive Director, Nevada Department of Taxation
3850 Arrowhead Drive
Carson City, NV 89706

Re: Notice of Appeal of Hearing Officer's Decision
NRS 360.245; NAC 360.172–.176

In the Matter of: [TAXPAYER NAME]
Account ID / TID: [______]
Hearing Officer Decision dated: [__/__/____]

Dear Commissioners:

PLEASE TAKE NOTICE that Taxpayer [NAME], pursuant to NRS 360.245 and NAC 360.172, hereby appeals to the Nevada Tax Commission from the Hearing Officer's Decision dated [__/__/____] in the above-referenced matter. This Notice is filed on the [__]th day after service of the Decision, within the 30-day deadline of NAC 360.173.

Issues on Appeal (NAC 360.172):

1. [Issue 1 — concise statement; cite portion of decision and grounds for reversal.]
2. [Issue 2.]
3. [Issue 3.]

Relief Requested:

(a) Reversal of the Hearing Officer's Decision in full;
(b) Alternatively, modification to [______];
(c) Remand for further proceedings with instructions to [______];
(d) Oral argument before the Tax Commission;
(e) Briefing schedule under NAC 360.155.

Taxpayer requests that the appeal be heard at the Commission's [Carson City / Las Vegas] meeting and that the parties be permitted to file written briefs under NAC 360.155.

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Nevada Bar No. [____]
Counsel for Taxpayer

Path 2 — Petition for Rehearing Before the Tax Commission

Re: Petition for Rehearing — NAC 360.185

In re: [TAXPAYER NAME], Tax Commission Docket No. [______]
Commission Decision issued [__/__/____]

Pursuant to NAC 360.185, Taxpayer respectfully petitions the Nevada Tax Commission for rehearing or reconsideration of its Decision dated [__/__/____] on the following grounds:

1. [Material error of law or fact];
2. [Newly discovered evidence];
3. [The Commission overlooked or misapprehended the following authority/fact: ____].

This Petition is filed on the [__]th day after service of the Decision, within the 15-day window of NAC 360.185(1). Failure of the Commission to act within 15 days constitutes denial under NAC 360.185(3).

Path 3 — Petition for Judicial Review

IN THE [____] JUDICIAL DISTRICT COURT OF THE STATE OF NEVADA
IN AND FOR THE COUNTY OF [______]

Case No. [______]
Dept. No. [______]

PETITION FOR JUDICIAL REVIEW
(NRS 233B.130; NRS 360.395)

Petitioner [TAXPAYER NAME], by and through undersigned counsel, pursuant to NRS 233B.130 and NRS 360.395 petitions this Court for judicial review of the final decision of the Nevada Tax Commission, and in support states:

1. Jurisdiction and Venue

1.1. This Court has subject-matter jurisdiction under NRS 233B.130(2).

1.2. Venue is proper in [Carson City / county of Petitioner's residence / county where transaction occurred] under NRS 233B.130(2).

2. Parties

2.1. Petitioner is [a Nevada [entity type] / individual resident of [____]].

2.2. Respondent Nevada Department of Taxation is the agency that issued the deficiency determination.

2.3. Respondent Nevada Tax Commission is the appellate body that issued the final decision under review.

3. Timeliness

3.1. The Tax Commission issued its Final Decision on [__/__/____]. ☐ Petitioner filed a timely Petition for Rehearing on [__/__/____], which was ☐ denied / ☐ deemed denied on [__/__/____].

3.2. This Petition is filed within 30 days of final agency action and is therefore timely under NRS 233B.130(2).

4. Final Agency Action Under Review

4.1. The Tax Commission's Final Decision in Docket No. [______], a copy of which is attached as Exhibit 1, sustained a tax deficiency of $[______] for audit period(s) [______].

4.2. Petitioner exhausted all administrative remedies, including timely Petition for Redetermination (NRS 360.360) filed [__/__/____], hearing before the Department's hearing officer on [__/__/____], appeal to the Tax Commission filed [__/__/____], and Tax Commission hearing on [__/__/____].

5. Grounds for Relief (NRS 233B.135(3))

The Final Decision should be reversed, modified, or remanded because it is:

☐ (a) In violation of constitutional or statutory provisions (§ 233B.135(3)(a));
☐ (b) In excess of the statutory authority of the agency (§ 233B.135(3)(b));
☐ (c) Made upon unlawful procedure (§ 233B.135(3)(c));
☐ (d) Affected by other error of law (§ 233B.135(3)(d));
☐ (e) Clearly erroneous in view of the reliable, probative, and substantial evidence on the whole record (§ 233B.135(3)(e));
☐ (f) Arbitrary or capricious or characterized by abuse of discretion (§ 233B.135(3)(f)).

6. Prayer for Relief

WHEREFORE, Petitioner respectfully requests that the Court:

(a) Reverse the Final Decision and order a refund of $[______];
(b) Alternatively, remand to the Tax Commission with instructions to [______];
(c) Award costs of suit;
(d) Grant such other and further relief as is just.

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Nevada Bar No. [____]
[Law Firm]
Counsel for Petitioner

Part D — Pre-Filing Checklist

D.1. Deadline Calendar

☐ Date of Notice of Deficiency Determination: [__/__/____]
☐ 45-day NRS 360.360 deadline: [__/__/____]
☐ Tickler set with 30-, 14-, 7-, and 3-day reminders
☐ If hardship/disaster, written extension request filed under NRS 360.360(3) / NAC 360.706(3) BEFORE the 45-day deadline
☐ Calendar 30-day Tax Commission appeal deadline from any hearing officer decision (NAC 360.173)
☐ Calendar 15-day rehearing deadline from any Tax Commission decision (NAC 360.185)
☐ Calendar 30-day judicial review deadline (NRS 233B.130)

D.2. Engagement and Authority

☐ Engagement letter signed
☐ Department of Taxation Power of Attorney executed
☐ Nevada bar admission verified for lead counsel; pro hac vice via SCR 42 if needed
☐ Conflict check completed

D.3. Documentary Record

☐ Notice of Deficiency Determination (with date stamp)
☐ Audit workpapers obtained via NRS chapter 239 records request
☐ Sales/use tax returns (TXR-01.01c) for audit period
☐ Resale and exemption certificates organized by invoice
☐ Vendor purchase invoices and 1099s
☐ General ledger, sales journals, purchase journals
☐ Federal Form 941s and state W-2s (MBT)
☐ Commerce Tax return (TXR-030.01) if applicable
☐ Federal returns
☐ Reasonable cause documentation for penalty abatement

D.4. Substantive Analysis

☐ Statute of limitations verified (NRS 360.355): 3 / 8 / unlimited years?
☐ Each adjustment categorized as factual / legal / mixed
☐ Nevada Supreme Court / Court of Appeals research
☐ NRS chapters 360 (general), 372 (sales/use), 374 (local sales/use), 363A/B (MBT), 363C (Commerce Tax)
☐ NAC chapters 360, 372, 374, 363A, 363C consulted
☐ Department Technical Bulletins / Notices / declaratory orders checked
☐ Constitutional issues preserved (Commerce Clause, due process, equal protection)
☐ Streamlined Sales Tax Agreement issues (Nevada is a full member state)

D.5. Petition Contents — NRS 360.360 / NAC 360.706(2)

☐ Name and TID/account number
☐ Audit period(s)
☐ Identification of Notice (date, audit ID)
☐ Amount of tax/interest/penalty in dispute (must be specific)
☐ Specific reasons for dispute (failure to be specific can result in denial)
☐ Supporting books, records, and documents attached
☐ Signature of taxpayer or authorized representative
☐ Filed on TAX-F012 form OR as a letter containing all required elements

D.6. Filing and Service

☐ Filed by certified mail, RRR, to 3850 Arrowhead Drive, Carson City, NV 89706
☐ Hand-delivered backup copy
☐ Email backup to audit contact
☐ Tracking number recorded and verified
☐ File-stamped copy retained

D.7. Hearing Preparation

☐ Pre-hearing statement under NAC 360.706(5) drafted
☐ Witness list and exhibits
☐ Discovery is limited; deposition by stipulation only
☐ Trade-secret/confidential request under NAC 360.181 if needed
☐ Closed hearing requested under NAC 360.182 if appropriate

D.8. Collection Stay and Bond

☐ Confirmed collection stay under NRS 360.395 (no bond required for petition stage)
☐ For judicial review, deposit or bond may be required (NRS 233B.140)
☐ Interest continues to accrue (0.75%/month) — consider partial payment
☐ Tax liens (NRS 360.473) monitored

Sources and References

• NRS chapter 360 (Revenue and Taxation: General Provisions): https://www.leg.state.nv.us/nrs/nrs-360.html
• NRS 360.360 (Petition for Redetermination): https://law.justia.com/codes/nevada/title-32/chapter-360/nrs-360-360/
• NRS 360.245, .370, .380, .390, .395: https://www.leg.state.nv.us/nrs/nrs-360.html
• NRS 360.355 (Statute of Limitations): https://www.leg.state.nv.us/nrs/nrs-360.html#NRS360Sec355
• NRS chapter 233B (Nevada Administrative Procedure Act): https://www.leg.state.nv.us/nrs/nrs-233b.html
• NRS chapter 372 (Sales and Use Taxes): https://www.leg.state.nv.us/nrs/nrs-372.html
• NRS chapter 363A (Modified Business Tax — Financial Institutions): https://www.leg.state.nv.us/nrs/nrs-363a.html
• NRS chapter 363B (Modified Business Tax — Business): https://www.leg.state.nv.us/nrs/nrs-363b.html
• NRS chapter 363C (Commerce Tax): https://www.leg.state.nv.us/nrs/nrs-363c.html
• NAC chapter 360 (Revenue and Taxation Regulations): https://www.leg.state.nv.us/nac/NAC-360.html
• NAC 360.706 (Audit Petition Procedure): https://www.law.cornell.edu/regulations/nevada/NAC-360-706
• NAC 360.185 (Rehearing or Reconsideration): https://www.law.cornell.edu/regulations/nevada/NAC-360-185
• Nevada Department of Taxation: https://tax.nv.gov
• Petition for Redetermination Form TAX-F012: https://tax.nv.gov/forms/general-purpose-forms/
• Nevada Tax Commission meeting information: https://tax.nv.gov/boards-meetings/nevada-tax-commission/
• Dep't of Taxation v. Chrysler Grp., 129 Nev. 274, 300 P.3d 713 (2013) (refund of sales tax)
• Sierra Pacific Power Co. v. Dep't of Taxation, 130 Nev. Adv. Op. 96 (2014)

This template is provided for informational purposes only and is not legal advice. Use of this template does not create an attorney-client relationship. Nevada tax petition deadlines are strict and jurisdictional. Always confirm current statutes, regulations, and case law before filing. Consult a qualified Nevada attorney admitted to the State Bar of Nevada.