START A

Receipt of Final Taxpayer may appeal

Assessment Notice to The Court of Tax
Appeals within 30 days

File protest of
assessment within 30
days
Appeal made
no on time?

Filed protest
within the yes
no
period?

Decision is in File motion for

yes no
favor to the reconsideration with
Tax Payer? CTA within 15 days
Submit all requirements and
Assessment is
supporting documents within
final
60 days

Decision is in
yes
favor to the
Tax Payer?
Submitted
requirements no

within the period?

Appeal to the Supreme

yes Court within 15 days

Decision has
been made
END
no
within 180 days?

yes A

END
Decision is in
no
favor to the Tax
Payer?

yes

yes
Assessment is
dismissed