Lincoln – The tax commissioner has implemented an electronic method for taxpayers to file a Petitions for Redetermination.

This applies to Notices of Deficiency Determinations issued by the Nebraska Department of Revenue. It does not apply to protests or appeals filed with the Property Assessment Division.

The protest must be timely filed and identify the taxpayer; identify the assessment being protested; indicate the grounds on which the protest is based (including audit work paper page and line numbers); state the action requested; request a formal hearing or informal conference if one is desired; an include a taxpayer or authorized representative signature. To be represented by another person, the taxpayer must complete and return a Power of Attorney, Form 33, or its equivalent

– Nebraska DOR