DRS: Requesting PW, Offer of Compromise or Protest

Requesting a Penalty Waiver

If you believe that a penalty should be waived because the failure to pay the tax on time was due to reasonable cause and was not intentional or due to neglect, you have the right to request a penalty waiver. Interest cannot be waived. You MUST pay all tax and interest due before a penalty waiver request will be considered.

Before you submit your request for a penalty waiver, it is strongly recommended you read PS 2015(4), Requests for Waiver of Civil Penalties. 


You cannot request a waiver of any penalty imposed in connection with an audit or for a penalty not subject to waiver (see PS 2015(4), Penalties Not Subject To Waiver).  Such penalties, including penalties imposed in connection with an audit, may be protested to the DRS Appellate Division by completing and timely filing Form APL-002, Appellate Division Protest Form.

In order to request a penalty waiver, you must complete Form DRS-PW Request for Waiver of Civil Penalty and mail it along with any additional documentation to: 

Department of Revenue Services
Operations Bureau/Penalty Waiver
PO Box 5089
Hartford, CT 06106

or fax it to the Penalty Waiver Unit at 860-297-5727.

Filing a Protest


If you disagree with a notice of assessment, notice of proposed disallowance of a claim for refund, or other determination or decision by the Commissioner, including any penalty imposed in connection with an audit, you may file a written protest with our Appellate Division. The Appellate Division will work with you to resolve any outstanding issues, but it cannot disregard Connecticut tax laws in order to settle a dispute.


As set forth above, state law requires that your appeal be in writing. For your convenience, an optional Form APL-002, Appellate Division Protest Form, is available for you to complete and file your protest. Fax your protest and all supporting documentation to 860-297-4780 or by using the United States mail send the protest and documentation to:


Department of Revenue Services
Appellate Division
25 Sigourney Street Ste 2
Hartford CT 06106-5032

A protest of a notice of assessment or notice of proposed disallowance of a claim for refund, must be received within 60 days or must bear a United States postmark that is within 60 days after the date of the notice of assessment, notice of proposed disallowance, or other determination or decision by the Commissioner.

A protest of a jeopardy assessment must be received within ten days or must bear a United States postmark that is within 10 days after the date of the notice of assessment.

See Mailing or Delivering Returns, Protests or Other Documents, or Payments to DRS.

Additional Information:

  • If you are protesting a notice of assessment and have not paid the assessment, interest will continue to accrue on the tax assessed while your protest is being considered by our Appellate Division. To minimize the accrual of interest, see APL-004, Deposit in the Nature of a Cash Bond.
  • Use LGL-001, Power of Attorney, to authorize one or more individuals to represent you before the DRS. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS. Connecticut law stipulates that all official mailings will be sent to the taxpayer of record at the address on file with DRS. This power of attorney does not change the requirement that DRS send all official mailings directly to the taxpayer. However, if a Form LGL-001 is on file in connection with the protest, the Appellate Division will send a copy of all notices to the representative.
  • If you do not dispute the assessment, but do not believe you have the financial ability to pay the assessment, you can file an Offer of Compromise with the Bureau Chief of the Compliance Process Group. Please refer to IP 2004(31), Procedures for Making Offers of Compromise.

Regardless of whether you use Form APL-002 or submit a separate written protest, any written protest should clearly state all of the following:

  • Your name and address;
  • Your Connecticut Tax Registration Number or Social Security Number;
  • Case Identification Number;
  • Tax type;
  • Taxable period or periods;
  • A statement that you are protesting the notice of assessment or proposed disallowance; and
  • A factual statement for each disputed issue that supports your position and a statement of the law or other authority on which you rely.

When the Appellate Division receives your timely protest, you will be sent a letter acknowledging its receipt. Your protest will be assigned to an appellate officer (or appellate specialist). You will have the opportunity to provide the appellate officer with any information you believe will help resolve your protest. It would be helpful if this information is provided with your completed APL-002 (or other form of written protest). The appellate officer will consider all relevant information, in most cases, contact you (or your designated representative) and will send you a letter containing the Appellate Divisionís final determination.

If you disagree with the final determination letter, you may take an appeal to the Superior Court for the Judicial District of New Britain within one month from the date of the final determination letter.

If you have questions about filing a protest or the protest process, call 860-297-4775, Monday through Friday, during business hours. Also see Policy Statement 2008(4), Your Rights as a Connecticut Taxpayer, for additional information.


The Commissioner or his designated agent may compromise a liability for any of the following reasons:
  • Doubt as to liability;
  • Doubt as to collectability; or
  • Doubt both as to liability and as to collectability.
For detailed information on Offers of Compromise: