Vermont Statutes Title 32. Taxation and Finance, § 9617. Notices; appeals

(1) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title, or that a penalty or interest should be assessed under it, the Commissioner shall notify the taxpayer of the deficiency or assess the penalty or interest, as the case may be, by mail.

(2) Upon receipt of a notice of deficiency or assessment of penalty or interest under subdivision (1) of this section, the taxpayer may, within 60 days after the date of the mailing of the notice of assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner's determination concerning the deficiency, penalty, or interest.

(3) Any hearing granted by the Commissioner under this title shall be subject to and governed by 3 V.S.A. chapter 25.

(4) Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in the last return filed by that person under this title, or in any application made by that person or, if no return has been filed or application made, then to any address obtainable. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time that is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.

(5) A taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficiency or an assessment of penalty or interest to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.

(6) The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of penalty or interest under subdivision (1) of this section shall be the petition for determination of the deficiency or assessment provided by subdivision (2) of this section, and the appeal from an adverse determination of deficiency or assessment provided under subdivision (5) of this section.

(7) Upon the failure of a taxpayer to petition in accordance with subdivision (2) of this section from a notice of deficiency or assessment issued under subdivision (1) of this section, or to appeal in accordance with subdivision (5) of this section from a determination of a deficiency or assessment of tax liability under subdivision (2) of this section, the taxpayer shall be bound by the terms of the notification, assessment, or determination, as the case may be. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as set forth, in any proceeding, including proceeding for the enforcement or collection of all or any part of the tax liability.