1. What is the Tax Appeals Commission?

The Tax Appeals Commission is a state agency within the Arkansas Department of Inspector General. The Tax Appeals Commission (TAC) is independent and separate from the Department of Finance and Administration (DFA), which is the agency that administers Arkansas state taxes.

2. What is the appeal process like?

The appeal process is similar to a court case, but somewhat less formal. The taxpayers and the DFA are opposing parties. The Commission is a neutral tribunal that decides appeals based on the facts and applicable law.

3. Are tax appeals confidential?

Yes. Commission proceedings are confidential and closed to the public. Only parties, witnesses, authorized representatives, and other authorized attendees are allowed to participate.

After your case is decided, the Commission will publish the decision on its website with all taxpayer-identifying information redacted.

4. How do I file my appeal?

The easiest way to file an appeal is through the Commission’s website. Click here to go to the petition input page. You can also find fillable forms on our website that can be completed, printed, and delivered to the Commission. If you cannot access our website, call the Commission at 501-682-2741, and we will help you get your petition filed.

5. How will my case be decided?

The Commission will decide the case based on the facts and applicable law. The Commission must adhere to the law and does not have discretionary authority to waive taxes. For information on researching Arkansas tax law, see our Legal Information, Rules, and Self-Help page.

6. Who will decide my case?

Most cases are decided by one of the three Commissioner. After you file a petition, you will receive a Case Notification or Notice of Hearing, which tells you which Commissioner will handle your case.

Large cases are decided by the full Commission as a panel. For these appeals, one of the commissioners is designated as the presiding commissioner who will handle procedural matters and run the hearing.

7. Can I settle my case?

Yes. A taxpayer and the DFA can resolve a matter and then request dismissal of the case by the Commission. Most appeals to the Commission are resolved in this way, without the Commission issuing a decision. If you would like to discuss a settlement, you can contact the DFA attorney assigned to your case. The Tax Appeals Commission cannot settle your case.

8. Can I withdraw my appeal?

Yes. If you decide that you no longer want to appeal, submit a request to the Commission in writing for dismissal of your case as a taxpayer withdrawal.

9. What is an appeal petition?

A petition is a form to be completed after you receive a notice from the DFA that you do not agree with. The easiest way to file an appeal is through the Commission’s website. Click here to go to the petition page.

10. What is the notice of proposed assessment?

The notice is sent by the DFA and assesses the amount of tax the state claims you owe.

11. What if I cannot find the notice of proposed assessment that was mailed to me?

You can contact the related tax division of the DFA and ask them to reissue the notice for you.

12. What documents does the Commission need to start my appeal process?

First, you must file a petition. The petition must include the reason you disagree with the action taken by the DFA and must state the specific items at issue. If these are not provided, your petition could be rejected, so take care to explain your situation as thoroughly as possible.

Second, be sure to include a copy of the notice that was sent to you by the DFA.

Third, include any supporting documents that you think will help the Commission better understand your case.

13. What if I have questions about my account with the Department of Finance and Administration?

If you have questions about the notice you received, or if you wish to discuss the reason you received the notice, you must contact the DFA’s relevant tax division. We do not have access to account information.

14. What happens to the documents I submitted once my case is decided and closed?

All documents are shredded within 90 days after the case is closed.

15. Does my decision or dismissal get published for public view on the website?

Yes. Decisions are redacted then published. Dismissals are not published.

16. What is a redaction?

A redaction is when names and other information are blacked out so that the identity of the taxpayer is protected.

17. Why are some appeal petitions rejected?

The Commission rejects all petitions that are not submitted by the deadline. Most petitions must be filed within 90 days from the date of the notice sent by the DFA. Some deadlines are as short as 3 days. The Commission cannot extend the deadline for filing a petition, so pay careful attention.

Another common cause for a petition to be rejected is when it fails to include the required information. All petitions must state (1) the reason the taxpayer disagrees with the DFA and (2) the specific items at issue. A petition for a joint refund offset requires additional information – see the FAQs for joint refund offsets for details.

If your petition is rejected, you will receive a rejection letter from the Commission.

18. Can taxpayers speak to the commissioner presiding over their appeal?

Taxpayers can speak with the presiding commissioner only when the attorney for the DFA is present. Ex-parte communications between either party and the commissioners are not permitted.

19. What can I do if I disagree with the Commission’s decision in my appeal?

Generally, you may appeal your case to the circuit court within 20 days of the issuance of the decision or dismissal.

20. Once a Department of Finance and Administration attorney has been assigned to my case, may I contact that attorney to discuss my account and/or settlement options?

Yes. The DFA’s attorney assigned to your case should be able to help you with your account questions and can discuss your options. Many cases are resolved in this way.

21. Can the Commission give me information regarding my account with the Department of Finance and Administration?

No. The Commission is a separate entity from the DFA and does not have access to your account information and/or records.

22. Can I bring witnesses to my appeal hearing?

Yes. You can bring anyone to be a witness as long as they have been disclosed to the Commission and DFA prior to the hearing date.

23. What is an Answer and what is a Reply?

In most appeals, the DFA is required to file an Answer to your petition within 60 days. The Answer sets forth the DFA’s case and typically includes the documentary evidence that the DFA relies on.

After the DFA files its Answer, taxpayers have the option to file a Reply to the Answer within 30 days. A Reply is not required, but it typically gives the taxpayer the opportunity to provide details regarding the taxpayer’s position and explain why the taxpayer disagrees with the DFA.

24. Where do I find the password to log into my official case folder with the Commission?

The password was provided in the case notification letter sent to you by mail, email, or both.

25. How long does it take after submitting an appeal for the case to be decided?

Some cases take longer than others. This depends on the type of case and the complexity of the case. Most are resolved within six weeks or so. Some take over a year.

26. What if I want someone to represent me during my appeal process?

To have someone represent you before the Commission, you must complete and submit the Tax Appeals Commission’s power of attorney form. Once done, the Commission will communicate with your representative regarding all developments in your case. The power of attorney form can be found on the Commission’s website.

27. Am I able to upload documents online?

Yes. The case notification sent to you by the Commission when your case was opened includes information about uploading documents.

28. Can I get copies of the document submitted in my case?

Yes. The Commission will provide copies of the case file upon request from the taxpayer. You can also access the documents online through the official case folder.

29. If I miss my hearing, can I get another hearing?

No. If you think you will not be able to attend the hearing, you can request that the hearing be rescheduled but you must do so prior to hearing being held.

30. What if I need an extension of the deadline to supplement documents in my appeal?

If you need an extension, submit a written request to the Commission before the deadline expires. Such a request can be made via email to the Commission.

31. Is there a timeframe for submitting an appeal petition to the Commission?

Yes. There is a strict deadline for filing your appeal. In most cases, that deadline is 90 days after the date of the notice that was issued to you by the DFA. In expedited cases, the deadline can be as short as 3 days. The Commission cannot extend the deadline for filing a petition, so pay careful attention.

32. What if I don’t want my personal information published on the website?

The Commission is required by statute to publish its decisions. However, prior to publication, the Commission redacts all information that could lead to the identification of the taxpayer.

33. What if I come to a settlement with the Department of Finance and Administration after I filed the appeal petition?

Typically, the DFA will file a Motion to Withdrawal or a Motion to Dismiss with the Commission when a settlement has been reached with the taxpayer. In other instances, the taxpayer will let the Commission know that the matter has been settled by emailing the Commission and requesting that their petition be withdrawn. Either way, the Commission will generally issue a Voluntary Dismissal within a few days of the motion or email being received.

34. Do I have to go to court?

No. You get to choose whether you would like a hearing to be conducted in person, by videoconference, by teleconference, or have the decision be based solely on written submissions. You must select one option. If no option is selected, the Commission defaults to an In-Person hearings.

35. What if I don’t have an email address?

If you do not provide the Commission with an email address, all documents will be mailed to the address provided on the appeal petition form.

36. What are the options for sending documents to the Commission?

You may email, mail, or hand deliver documents to our office. Our email address is [email protected] and the mailing address for the Commission is 900 W. Capitol Avenue, Suite 310, Little Rock, AR 72201.

37. How will I know when my case has opened?

You will receive a Case Notification letter in an email and/or by mail when your case has been opened. Typically, this happens within a few days following receipt of your petition by the Commission.

38. Where do I send payments?

The notice you received from the Department of Finance should indicate the address to where payments should be made. The Commission does not accept payments.

39. Where can I find a Tax Appeals Commission Power of Attorney form?

The proper power of attorney form for representation before the Commission can be found on the Commission’s website at Tax Appeals Commission – Inspector General under Forms. Note that the Commission’s form must be used. If you do not have access to the Internet, call the Commission at 501-682-2741 to request the form be mailed to you.

40. Can I change the type of hearing I requested?

Yes. You can request a different type of hearing by emailing the commission at [email protected].

41. Who is the opposing party I should copy when submitting documents?

The attorney at the DFA who will be assigned to your case.

42. What type of taxes can be appealed to the Tax Appeals Commission?

The Tax Appeals Commission can only hear appeals regarding Arkansas State taxes that result in Assessments, Business Closure Orders, Joint Refund Offset, Permit Denials, and Refund Claim Denials issued by the state of Arkansas.