The Official Website of the State of Arkansas
1. What is the Tax Appeals Commission?
The Tax Appeals Commission (TAC) is a state agency within the Arkansas Department of Inspector General. The Commission is independent of, and separate from, the Department of Finance and Administration (DFA) — the agency that administers Arkansas state taxes. The Commission serves as a neutral tribunal that decides tax disputes between taxpayers and the DFA.
2. What types of taxes can be appealed to the Commission?
The Commission hears appeals of Arkansas state tax matters only. Specifically, it can hear appeals of the following actions issued by the State of Arkansas: assessments, business closure orders, joint refund offsets, permit denials, and refund claim denials.
3. What is the appeal process like?
The appeal process is similar to a court case but somewhat less formal. The taxpayer and the DFA are the opposing parties, and the Commission is a neutral tribunal that decides each appeal based on the facts and the applicable law.
4. Are tax appeals confidential?
Yes. Commission proceedings are confidential and closed to the public. Only the parties, witnesses, authorized representatives, and other authorized attendees may participate.
5. Are the decisions and/or dismissals published?
Yes. After a case has been decided, the Commission publishes the decision or dismissal on its website with all taxpayers identifying information redacted.
1. What is the notice of proposed assessment?
The notice of proposed assessment is sent by the DFA and states the amount of tax the State claims you owe.
2. What if I cannot find the notice that was mailed to me?
Contact the relevant tax division of the DFA and ask them to reissue the notice to you.
3. What is an appeal petition?
A petition is the form you complete to begin your appeal after you receive a notice from the DFA that you disagree with. The easiest way to file your appeal is through the Commission’s website, which has an online petition form.
4. Is there a deadline for filing an appeal petition?
Yes, and the deadline is strict. In most cases you must file within 90 days of the date of the notice issued by the DFA. In expedited cases, the deadline can be as short as 3 days. A petition filed past the deadline will be rejected, so pay close attention to the date on the notice.
5. How do I file my appeal?
The easiest way to file is through the Commission’s website, using the petition input page. You may also download fillable forms from the website, complete and print them, and deliver them to the Commission. If you cannot access the website, call the Commission at 501-682-2741 and we will help you file your petition.
6. What documents does the Commission need to start my appeal?
Please provide three things:
7. Why are some appeal petitions rejected?
There are two common reasons:
If your petition is rejected, you will receive a rejection letter from the Commission.
8. How will I know when my case has opened?
You will receive a Case Notification letter by email and/or mail when your case is opened — typically within a few days after the Commission receives your petition.
1. Where do I find the password to log into my official case folder?
The password is in the Case Notification letter sent to you by mail, email, or both.
2. Can I upload documents online?
Yes. The Case Notification the Commission sends when your case is opened includes instructions for uploading documents.
3. What are the options for sending documents to the Commission?
In addition to uploading documents, you may email, mail, or hand-deliver documents to our office:
4. Who is the opposing party I should copy when submitting documents?
The DFA attorney assigned to your case should be copied on all communications regarding your case.
5. What if I don’t have an email address?
If you do not provide or don’t have an email address, all documents will be mailed to the address listed on your appeal petition form.
6. Can I get copies of the documents submitted in my case?
Yes. The Commission will provide copies of the case file on request, and you can also access the documents online through your official case folder.
7. What if I need an extension of the deadline to submit documents?
Submit a written request to the Commission before the deadline expires. You may make this request by email to [email protected] or to the email address for your specific case.
1. How do I have someone represent me, and where do I find the Power of Attorney form?
To have someone represent you before the Commission, complete and submit the Commission’s Power of Attorney form. You must use the Commission’s form. Once it is submitted, the Commission will communicate with your representative about all developments in your case. The form is available on the Commission’s website (Tax Appeals Commission – Inspector General, under Forms). If you do not have internet access, call 501-682-2741 to request that the form be mailed to you.
1. What is an Answer, and what is a Reply?
In most appeals, the DFA must file an Answer to your petition within 60 days. The Answer sets out the DFA’s case and usually includes the documentary evidence the DFA relies on.
After the DFA files its Answer, you have the option to file a Reply within 30 days. A Reply is not required, but it gives you the opportunity to provide details about your position and explain why you disagree with the DFA.
If you do not wish to file a reply, please indicate whether you still wish to have a hearing. This speeds up the process, and a hearing can be scheduled sooner.
1. Do I have to go to court?
No. You choose how your case is heard: in person, by videoconference, by teleconference, or on the written submissions alone. You must select one option. If you do not select an option, the Commission will contact you for your preference.
2. Can I change the type of hearing I requested?
Yes. Request a different hearing type by emailing the Commission at [email protected] or the email address for your specific case.
3. Can I bring witnesses to my hearing?
Yes. You may bring witnesses.
4. Can I speak to the commissioner presiding over my appeal?
You may speak with the presiding commissioner only when the DFA’s attorney is present. Ex parte communications between either party and the commissioners are not permitted.
5. If I miss my hearing, can I get another one?
No. If you think you will be unable to attend, you may request that the hearing be rescheduled — but you must do so before the hearing is held.
1. Who will decide my case?
Most cases are decided by one of the three Commissioners. After you file your petition, you will receive a Case Notification or Notice of Hearing telling you which commissioner will handle your case. Large cases are decided by the full Commission sitting as a panel; in those appeals, one commissioner is designated as the presiding commissioner to handle procedural matters and run the hearing.
2. How will my case be decided?
The Commission decides each case based on the facts and the applicable law. The Commission must follow the law and has no discretionary authority to waive taxes. For help researching Arkansas tax law, see our Legal Information, Rules, and Self-Help page.
3. How long does it take for a case to be decided?
It depends on the complexity and type of case. Most cases are resolved within six weeks, and others can last for more than a year.
1. Can I settle my case?
Yes — and most appeals are resolved this way, without the Commission issuing a decision. The Commission itself cannot settle your case; settlements are reached with the DFA. To discuss settlement, contact the DFA attorney assigned to your case, who can also help with questions about your account and explain your options.
2. What happens if I settle with the DFA after filing my petition?
Usually the DFA files a Motion to Withdraw or a Motion to Dismiss with the Commission once a settlement is reached. Alternatively, you may notify the Commission that the matter is settled by emailing us and requesting that your petition be withdrawn. Either way, the Commission generally issues a Voluntary Dismissal within a few days of receiving the motion or email.
3. Can I withdraw my appeal?
Yes. If you decide you no longer wish to appeal, submit a written request to the Commission asking that your case be dismissed as a taxpayer withdrawal.
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