The mission of the Arkansas Tax Appeals Commission is to resolve disputes between the Department of Finance and Administration and taxpayers 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. Typical 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: Chief Commissioner Matt Boch, Commissioner Joseph A. Sanford, and Commissioner Clay Sloan. They are assisted by the staff of the Commission.
The Commission’s confidential tax appeal proceedings are like those of a court, but more informal. An appeal is started by the taxpayer filing a petition. In its proceedings, the Commission will hear testimony and receive evidence, and the Commission then decides the case based on the facts and applicable law. Taxpayers can make their appeals on their own (pro se) or with any authorized representative of their choosing.