Montana Form CB-2

Montana Form CB-2 is the Notice of Referral to the Office of Dispute Resolution. This form is used to appeal a determination made by the Department of Revenue’s Collections Bureau or another agency’s debt unit. If you disagree with a determination regarding your taxes or any debt handled by these agencies, this form allows you to file an appeal for an informal review. By completing this form, you can challenge the decision and request further review by the Office of Dispute Resolution. Additionally, the form includes space for authorizing a representative to handle the dispute process on your behalf.

How To File Montana Form CB-2

To file Montana Form CB-2, you need to complete the form by providing detailed information about your account, the determination you wish to appeal, and the basis for your objection. If you are using a representative to assist with the appeal, you must include their details and provide a completed Power of Attorney form. Once the form is completed, it should be mailed or emailed to the Montana Department of Revenue’s Office of Dispute Resolution.

How To Complete Montana Form CB-2: Line-By-Line Instructions

Section 1: Account Information

1. Name of Taxpayer, Debtor, or Business
   Enter the full legal name of the taxpayer, debtor, or business entity involved in the appeal.
2. Address
   Provide the complete mailing address for the taxpayer, debtor, or business.
3. City, State, ZIP Code
   Enter the city, state, and ZIP code corresponding to the address provided in the previous field.
4. Social Security Number (SSN) or FEIN
   Enter the taxpayer’s or business’s Social Security Number (SSN) or Federal Employer Identification Number (FEIN) for identification purposes.
5. Spouse’s Name (if Joint Debt)
   If the debt involves a joint obligation, enter the spouse’s full name.
6. Spouse’s or Individual Liable’s SSN
   Enter the Social Security Number of the spouse (if applicable) or the individual liable for the debt.
7. Telephone Number
   Provide a contact phone number for the taxpayer or business.
8. Fax Number (optional)
   Include a fax number if available.
9. Email Address
   Provide an email address for electronic communication.

Section 2: Authorization of Representative

1. Name of Representative
   If you wish to have someone represent you in the dispute process, enter their full name.
2. Telephone Number of Representative
   Provide the contact phone number for your representative.
3. Power of Attorney
   Attach a completed Power of Attorney form, which can be obtained from the Montana Department of Revenue’s website, or use a fully executed federal Form 2848, Power of Attorney and Declaration of Representative.

Section 3: Basis for Objection

1. Provide Written Explanation for Your Objection
   In this section, you must provide a detailed written explanation for your objection. Be sure to include a clear statement of why you disagree with the determination made by the Department of Revenue or the debt agency.
2. Date of the Collections Bureau’s or Other Agency Debt’s Determination
   Enter the date when the determination was made by the Collections Bureau or the other agency.
3. Detailed Objection
   List the specific issues or points of disagreement that form the basis for your appeal. Use additional sheets if needed.

Section 4: Signatures

1. Signature of Taxpayer/Debtor or Individual Liable
   The taxpayer or individual liable for the debt must sign and date the form to confirm the accuracy of the information provided.
2. Spouse’s Signature (if Joint Debt)
   If the debt is joint, the spouse must also sign and date the form.

Section 5: Submission Instructions

1. Mailing Address
   After completing the form, mail it to the following address:
   • Montana Department of Revenue
   • Office of Dispute Resolution
   • PO Box 5805, Helena, MT, 59604-5805
2. Email Address
   Alternatively, you can email the completed form to DORDisputeResolution@mt.gov.

Section 6: Contact Information

1. Questions?
   For any questions regarding the form or the process, you can contact the Montana Department of Revenue at (406) 444-6964, or Montana Relay at 711 for the hearing impaired.