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 Commission is an independent tax tribunal, housed within the Department of Inspector General, that hears and decides appeals of state tax matters. Common appeals involve proposed tax assessments, denials of refund claims, business closures, and joint refund offsets.
The Commission is composed of three Commissioners with substantial knowledge of Arkansas tax law, supported by the Commission’s staff. The Commissioners are Joseph A. Sanford (Chief Commissioner), D. Clay Sloan, and Jonathan Camp.
Proceedings before the Commission resemble those of a court but are less formal, and they remain confidential. An appeal begins when a taxpayer files a petition. The Commission then hears testimony, receives evidence, and decides the case on the facts and applicable law under a preponderance-of-the-evidence standard. Taxpayers may represent themselves (pro se) or be represented by any authorized representative of their choosing. To establish a representative’s authority, the taxpayer must file a Power of Attorney form.