DRS: 12-731-1, Mathematical errors - Amended Effective 1/1/02

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Amended Effective   Old Version

Conn. Agencies Regs. § 12-731-1. Mathematical errors.

(a) If the amount of tax is understated on a return due to a mathematical error, the Commissioner shall notify the taxpayer that an amount of tax in excess of that shown on the return, plus interest at the statutory rate under Section 12-731 of the General Statutes for each month or fraction thereof from the due date of such tax, is due and has been assessed. Such a notice of additional tax due to a mathematical error shall not be considered a notice of a deficiency, nor shall the taxpayer have any right of protest or appeal of any assessment of additional tax under this section.

(b) Mathematical errors are to be distinguished from deficiency assessments resulting from the audit, examination or investigation of a return after it is accepted and processed. The assertion of tax due to a mathematical error enables the Commissioner with a minimum of correspondence and inconvenience to taxpayers to process or to complete the processing of returns containing such mathematical errors. The term "mathematical error" includes, generally, such defects as:

(1) arithmetic errors or incorrect computations on the return or supporting schedules;

(2) entries on the wrong lines; and

(3) omission of required supporting forms or schedules or of the information in whole or in part called for thereon.

(c) The proper response to a mathematical error notice of additional tax due is for the taxpayer to pay the amount due, within the time specified in the notice, unless the defect(s) can be corrected by the taxpayer’s furnishing correcting information, including, for example, any supporting forms or schedules indicated to have been omitted from the return. After such payment is made, if the taxpayer disagrees with the assessment made pursuant to this section, the taxpayer may claim a refund pursuant to §12-732(a)-1 of this Part.

(d) While this section pertains to Section 12-731 of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Revised effective 1/1/02.)