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The Inland Revenue disputes process is initiated when the Commissioner disagrees with a return filed and issues a Notice of proposed adjustment. The process involves several steps:
1. The Commissioner sends a Notice of proposed adjustment, which includes details of the proposed adjustment, supporting facts and tax laws, and application of the law.
2. The individual responds with a Notice of response (IR771) within two months, stating the desired changes, supporting facts, and reasons.
3. A conference is held to exchange information, discuss differences, and try to resolve the dispute.
4. If no agreement is reached, the Commissioner sends a Disclosure notice and Statement of position, outlining the facts, evidence, and legal propositions.
5. The individual responds with a Statement of position (IR773) form, including supporting facts, questions, and evidence.
6. The Disputes Review Unit completes an adjudication report, considering the facts, evidence, and legal principles.
7. If the individual is dissatisfied with the decision, they can take the case to the Taxation Review Authority or the High Court within two months.