Tennessee Department of Revenue disputes
A notice from the Tennessee Department of Revenue rarely arrives out of nowhere — it follows an audit, a return the state flagged, or a payment that was missed. At DeVore Law, PLLC, matters involving the Department of Revenue are handled exclusively by Devin S. DeVore, who works directly with the department on sales and use tax, franchise and excise tax, and business tax issues facing Tennessee individuals and businesses.
The right response depends on what stage the assessment is at and how strong the underlying numbers are — not on reacting to the notice alone.
The Tennessee Department of Revenue Process — What You Need to Know
The department audits and assesses several distinct tax types, and each carries its own notice sequence and appeal path. Sales and use tax, franchise and excise tax, and business tax assessments all start with a notice of proposed assessment, followed by a final assessment if the matter is not resolved.
Taxpayers who disagree with an assessment have two options, and the deadlines are strict. An informal conference with the Commissioner of Revenue must be requested within thirty days of the assessment notice, and the department will respond within ten days to schedule the hearing. If the final assessment is still disputed, the taxpayer has ninety days to file suit in chancery court in the county where they live or conduct the majority of their business.
How DeVore Law, PLLC Can Help
The TN Department of Revenue Timeline
Three Tax Types We Handle
Sales and Use Tax
Assessments tied to sales tax collection and remittance, or use tax on out-of-state purchases, each carrying their own notice and appeal sequence.
Franchise and Excise Tax
Business-level tax on net worth and net earnings, where assessment disputes often turn on valuation and apportionment issues.
Business Tax
Tennessee’s separate business tax obligation, assessed and appealed through the same notice process as sales and franchise and excise tax.
Common Areas of Focus
Notice Accuracy
Proposed assessments are not always correct, and reviewing the underlying calculation before it becomes final is often the most effective point of challenge.
Informal Conference Deadlines
The thirty-day window to request a conference with the Commissioner is strict, and missing it forecloses an otherwise strong argument.
Chancery Court Appeals
A disputed final assessment must be challenged in chancery court within ninety days, in the county where the taxpayer lives or does most of their business.
Payment Plans and Lien Releases
Once a liability is confirmed, negotiating a manageable payment plan or releasing a lien is often the most practical next step.
What to Expect — The Response Process
01
Case Review
We review the notice, the underlying audit or return, and the assessment calculation to identify any errors.
02
Conference Request
Where the deadline allows, we file an informal conference request with the Commissioner to dispute the proposed or final assessment.
03
Negotiation
We negotiate the underlying liability, a payment plan, or lien and levy release based on what the numbers support.
04
Resolution or Appeal
If the matter isn’t resolved at the department level, we pursue the case in chancery court within the ninety-day deadline.
Why Work With Devin DeVore for Your TN Department of Revenue Matter
Tennessee Department of Revenue representation at DeVore Law, PLLC is not delegated between attorneys. Devin DeVore personally handles every case, offering:
Direct access to your attorney
Direct experience representing clients before the Tennessee Department of Revenue
Representation in state and federal court throughout East Tennessee
Active involvement in the Tennessee and Knoxville Bar Associations
Practical, deadline-first response strategy
Speak With a Tennessee Department of Revenue Attorney
If you’ve received an audit notice or assessment from the Tennessee Department of Revenue, Devin DeVore can review the notice and lay out your options before a deadline passes.
Contact DeVore Law, PLLC to schedule a consultation and discuss your case with an attorney who works directly with the department.