The mission of the Arkansas Tax Appeals Commission is to resolve disputes between taxpayers and the Department of Finance and Administration as fairly and efficiently as possible.

The Arkansas Tax Appeals Commission is an independent tax tribunal that hears and decides state tax appeals.  It is part of the Department of Inspector General.  Common appeals include proposed tax assessments, refund claim denials, business closures, and joint refund offsets. 

The Commission is made up of three Commissioners with substantial knowledge of Arkansas tax law: the Chief Commissioner (position currently vacant), Commissioner Joseph A. Sanford, and Commissioner D. Clay Sloan are assisted by the staff of the Commission. 

The Commission’s confidential tax appeal proceedings are like those of a court, but less formal.  An appeal is started by the taxpayer filing a petition.  In its proceedings, the Commission hears testimony, receives evidence, and then decides the case based on the facts and applicable law using a preponderance of the evidence.  Taxpayers can make their appeals on their own (pro se) or with any authorized representative of their choosing. The taxpayer must file a Power of Attorney form to establish the representative’s authority.