Tax Compliance and Enforcement
General
Nebraska Voluntary Disclosure Program- Nebraska Taxpayer Bill of Rights
- Report Nebraska Tax Fraud
- Nebraska Sales and Use Tax
- Streamlined Sales Tax Taxability Matrix: Library of Definitions
- Form 32, Notice of Probate Filing
- Form 33, Power of Attorney
- Form 872N, Nebraska Extension of Statute of Limitations Agreement
- Revenue Ruling 99-20-1, Signature Requirements
- Form 21, Request for Abatement of Penalty
- Form 21A, Request for Abatement of Interest
For assistance with general compliance issues, call 800‑742‑7474 (NE and IA) or 402‑471‑5729. You can also contact the Department by email.
Audits
- What to Expect During a Sales/Use/Withholding Audit
- Pre-Audit Questionnaire
- Confirmation Letter
- Records Request
- Nebraska Advantage Act Qualification Audit Documents
For assistance with audit issues, contact:
Becky Huff-Mattran
Auditor III, Compliance Division
402-595-2134
Exams
For assistance with exam issues, contact:
Stacie Odom
Auditor III, Compliance Division
402-471-5779
Protests
- How to Protest a Notice of Deficiency Determination
- Refund, Protest, and Appeals Process Flowchart
- Electronically File Your Protest
For assistance with protest issues, contact:
Amanda J. Karr
Legal Manager
402-471-5910
Collections
- Nebraska Delinquent Taxpayer List
- Request an Individual Payment Plan
- Request a Business Payment Plan
- Statutory Responsibilities for Collecting, Reporting, and Remitting Sales Taxes and Income Tax Withholding
- What to Expect During a Sales Tax Permit Suspension or Revocation Hearing
- Form 36, Certificate of Tax Clearance
- Electronically file your Form 36
For assistance with collection issues, contact:
Katie McGuire
Revenue Division Manager
402-618-8894
