Electronically File Your Protest

You can now file your Petition for Redetermination (Protest) Electronically. This applies to Notices of Deficiency Determination issued by the Nebraska Department of Revenue (DOR).

This does not apply to protests or appeals filed with the Property Assessment Division (PAD).

The Tax Commissioner has implemented an electronic method for taxpayers to file a Petition with DOR. DOR does not accept protests via email.

The protest must be timely filed and include the following:

  • Identify the taxpayer;
  • Identify the assessment being protested;
  • Indicate the grounds on which the Protest is based (where appropriate, the protested items should be identified by their audit work paper page and line numbers);
  • State the action you are asking DOR to take. This could be a list of the items in the assessment you are asking DOR to remove;
  • Request a formal hearing or informal conference if one is desired; and
  • Taxpayer or authorized representative signature. To be represented by another person, the taxpayer must complete and return a Power of Attorney, Form 33, or its equivalent

Please also include documents that support your protest.

For more information regarding the protest please see How to Protest a Notice of Deficiency Determination Information Guide.

Protest Due Dates

Type of Notice

Number of Days from Assessment Postmark

Income Tax and Income Tax Withholding
(If the taxpayer was outside of the U.S.)


Sales and Use Tax


Responsible Officer Notice and Demand for Payment


Tobacco Products Tax


Drug Tax




All other assessments not specifically identified


Click here for instructions on how to upload and file a protest.

Click here to File Your Petition for Redetermination (Protest).

This portal is used exclusively to file protests of tax assessments. Any other items are not properly filed with DOR.

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