Form Apl-004 - Deposit In The Nature Of A Cash Bond (Page 2 of 2) in pdf

Whether a Deposit Will Be Returned: You may request in

General Instructions

writing that all or part of the deposit be returned any time before

the time for contesting the assessment expires or before the

When to Make a Deposit: You may make a deposit before or

Superior Court enters an order upholding the assessment,

after the Department of Revenue Services (DRS) issues a notice

whichever is later . To request a return of your deposit before

of assessment, but before the period for contesting the

DRS issues a notice of assessment, you must send a written

assessment expires or before the Superior Court enters an order

request to the Quality Control Unit of the Audit Division. To

upholding the assessment, whichever is later.

request a return of your deposit after DRS issues a notice of

Where to Send Form APL-004 and the Deposit: Before DRS

assessment, you must send a written request to the Appellate

issues a notice of assessment, you should hand-deliver Form

Division.

APL-004 and your deposit to the revenue examiner assigned to

However, the Collections and Enforcement Division must approve

the audit examination. You may also mail the form and the deposit

the return of the deposit. If the Collection and Enforcement

to the Quality Control Unit of the Audit Division:

Division determines that the collection of the tax would be in

Department of Revenue Services

jeopardy if the deposit is returned, it will advise the division to

Audit Division - Quality Control Unit

which the request was made and the deposit will not be returned.

25 Sigourney Street

Hartford CT 06106

If the Collections and Enforcement Division approves the request,

the division to which the request was made will complete and

After DRS issues a notice of assessment, you should hand-

send the appropriate form to the Accounts Receivable Unit of

deliver Form APL-004 and your deposit to the appellate officer

the Operations Division instructing that unit to return the portion

assigned to the protest. You may also mail the form and the

of the deposit that you requested be returned. If a portion of the

deposit to the Appellate Division:

deposit is returned, DRS will treat your account as if you never

deposited that portion of the deposit. No interest accrues or is

Department of Revenue Services

paid on a deposit that is returned to you.

Appellate Division

25 Sigourney Street

Line Instructions

Hartford CT 06106

Line 1.

Enter the name of the taxpayer.

Does Filing Form APL-004 Constitute a Protest of the

Assessment: Filing Form APL-004 does not in and of itself

Line 2.

Enter the street address of the taxpayer.

constitute filing a protest of an assessment.

Line 3.

Enter city, state, and ZIP Code.

How a Deposit in the Nature of a Cash Bond will be Applied:

DRS will apply the deposit once the amount of tax due is finally

Line 4.

Enter your Social Security Number (if an

determined. If you make a deposit before DRS issues a notice

individual).

of assessment, the amount of the assessment (plus any interest

Line 5.

Enter the Connecticut Tax Registration Number

or penalty) stated on the notice will not reflect or take into account

assigned to the taxpayer by DRS (if a business).

the deposit. If you timely file a protest of the assessment with

the Appellate Division, and make a deposit before the Appellate

Line 6.

Enter the Federal Employer Identification

Division issues a final determination letter, the amount of the

Number assigned to the taxpayer by the U.S.

assessment upheld by the final determination letter (plus any

Department of the Treasury (if a business).

interest or penalty) will not reflect or take into account the deposit.

Line 7.

Check the appropriate box.

The application of the deposit is a two-step process.

Line 8.

Enter name of revenue examiner (if known) who

Step One:

conducted the audit examination of the taxpayer.

Compute a fraction. The numerator is the tax assessed by DRS,

Line 9.

Enter the beginning and ending tax periods of

as stated on the notice of assessment. The denominator is the

the audit examination. Example: Tax period of

tax assessed by DRS, as stated on the notice of assessment,

January 1, 1996, through October 31, 1998,

plus the interest that has accrued on the tax through the date

inclusive.

that the deposit is received.

Line 10.

Enter the type of tax audited. For example:

Step Two:

corporation business tax, sales and use taxes,

Multiply the deposit by the fraction. Apply the product to the tax

gift tax, income tax, etc.

finally determined to be due. Then, apply the balance of the

Line 11.

Enter the amount of the remittance that you

deposit first to the interest accruing on the tax finally determined

are designating as a deposit in the nature of a

to be due and finally to any penalty, unless you requested a

cash bond. Attach a check or money order

waiver of the penalty and the request was approved.

made payable to “Commissioner of Revenue

Services” to this form.

APL-004(Back) (Rev. 09/00)

Form Apl-004 - Deposit In The Nature Of A Cash Bond Page 2

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