Maine Notice of Tax Assessment Checklist
What This Notice Means
A notice of assessment from Maine Revenue Services documents the state’s official calculation of your tax liability for a specific tax year or period. This formal communication states that the state has reviewed your tax account and determined either that you owe money, that you overpaid and may receive a refund, or that the amount you reported does not match state records.
Why Maine Revenue Services Issues Assessments
Maine Revenue Services issues a notice of assessment when several situations occur. You filed a return, and the state identified errors, unreported income, or calculation discrepancies during review.
When no required return was filed, the state prepared an assessment based on information from employers or other third-party sources. A return was filed, but payment was not made, prompting the state to document the outstanding liability.
Consequences of Not Responding
Failure to respond to a notice of assessment triggers a series of collection actions under 36 M.R.S. §171. Collection methods include placing a tax lien on your property, intercepting tax refunds, garnishing wages, or levying bank accounts.
What This Notice Does Not Mean
Receiving a notice of assessment does not mean the state has taken legal action against you, charged you with a crime, or finalized your case beyond dispute. You retain the right to file a petition for reconsideration, provide additional documentation, and present your case through the administrative review process established under Maine law.
Initial Actions After Receiving the Notice
Read the entire notice carefully and identify the following information:
- The tax type and specific tax year or period covered by the assessment are stated.
- The total amount assessed includes original tax, penalties, and interest combined.
- Your name, Social Security Number, or taxpayer identification number appears as recorded by the state.
- Any reference number, case number, or assessment identification code is listed on the notice.
- The notice date and the 60-day deadline for filing a petition for reconsideration are specified.
Write down these details and keep them accessible. Verify that your name and identification numbers are correct.
Gathering and Reviewing Documentation
Locate your original tax return for the year in question, or obtain a copy if needed. Collect all income documents, including W-2 forms, 1099 forms, pay stubs, and records of self-employment income from that tax year.
Pull together receipts, bank statements, and records related to any deductions or credits you claimed. Organize these documents chronologically and create a simple index for easy reference during the review process.
Compare your original return line by line against what the assessment states. Make a written list of discrepancies for use when contacting the state or preparing your petition for reconsideration.
Understanding Your Response Deadline
You have exactly 60 days from the date you receive the assessment to file a written petition for reconsideration under 36 M.R.S. §151. Missing this deadline eliminates your right to administrative review through the reconsideration process, regardless of whether you later make payment and request a refund.
Filing a Petition for Reconsideration
The state provides an official Petition for Reconsideration form available on their website. Complete this form if you disagree with the assessment or need the state to reconsider its determination.
Include your name, the assessment amount you want reconsidered, and a detailed explanation of why you believe the assessment is incorrect. Attach copies of all supporting documents, including tax returns, income records, receipts, and any correspondence that supports your position.
Mail your completed petition to:
Division Reconsideration
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060
Ensure the petition is postmarked or delivered before the 60-day deadline expires. Send your petition by certified mail to obtain proof of delivery.
The Reconsideration Process
After you file a petition for reconsideration, the division that issued the assessment will review your petition and supporting documentation. The division has 90 days to approve or deny your request, though this period may be extended by mutual consent for good cause.
You do not need to pay the assessed amount while your petition is under review. Interest continues to accrue on any unpaid balance during this period, but penalties do not accumulate while your case remains under administrative review.
After Receiving the Reconsidered Decision
The state will mail you a decision on reconsideration within 90 days of receiving your petition. If you agree with the reconsidered decision and owe money, contact the state to arrange payment or discuss payment plan options.
Payment plans up to six months are typically available without requiring detailed financial documentation. Plans extending up to 24 months may be granted, but require completion of a Collection Information Statement and may involve filing a tax lien.
If you disagree with the reconsidered decision, you have 60 days from receiving it to appeal. You may file a statement of appeal with the Maine Board of Tax Appeals if the amount in controversy is between $1,000 and $500,000.
Payment Arrangements and Financial Hardship
Contact the Compliance and Collections division if you agree with the assessment but cannot pay the full amount immediately. Short-term payment plans allow you to pay over several months without extensive financial disclosure.
Longer-term installment agreements require submission of detailed income and expense information through a Collection Information Statement. The state evaluates your ability to pay before approving extended payment arrangements.
Documentation and Record-Keeping Requirements
Maintain a complete file of all notices, correspondence, and communication with the state. Keep copies of your petition for reconsideration, all supporting documents you submitted, and the reconsidered decision you receive.
Save payment confirmations, bank records, and canceled checks as proof of payments made. Document phone conversations by noting the date, time, name of the representative, and topics discussed.
Professional Assistance Options
Consider consulting a tax professional or accountant if the assessment involves complex issues, multiple tax years, or significant amounts. The Taxpayer Advocate can also assist if you encounter difficulties resolving your case through normal channels.
Key Points to Remember
The 60-day deadline for filing a petition for reconsideration is absolute and cannot be extended except by mutual written agreement. Use the official Petition for Reconsideration form provided by the state.
Include all supporting documentation with your initial petition to avoid delays. Missing the reconsideration deadline eliminates your right to administrative review, even if you later pay the assessment and request a refund.
Received a State Tax Notice?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We offer:
- State tax notice review and response
- Penalty and interest reduction options
- Payroll and trust fund tax assistance
- Payment plan and relief eligibility review
- Representation with state tax agencies
Get professional help today: (888) 260-9441
20+ years experience • Same-day reviews available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
