File a Petition with the Arkansas Tax Appeals Commission

A taxpayer begins an appeal with the Arkansas Tax Appeals Commission by filing a petition. The petition can be filed online or in hard copy. There is no filing fee. Once the petition is filed, the Commission will assign the appeal a docket number. The Commission recommends using its online petition form at this link file a petition electronically.

Alternatively, a taxpayer may file a petition on paper using the Commission’s official petition forms or the prefilled form that is sent by the Department of Finance and Administration (DFA) with its notice. The mail or delivery address is Arkansas Tax Appeals Commission, 900 West Capitol Avenue, Suite 310, Little Rock, AR 72201. A petition mailed by United States Postal Service (not commercial delivery or courier service) can be considered filed as of the postmark date if needed to meet the deadline.

A taxpayer should include in the petition a copy of the DFA notice that is being appealed, such as a Notice of Proposed Assessment, and any other relevant documents or information for the Commission to consider as part of the case. The Commission does not have access to DFA records unless submitted to the Commission by the taxpayer or DFA as part of the case. A petition must be filed within the applicable deadline, which the Commission cannot extend. For most appeals, this deadline is ninety (90) days from the DFA action or decision, but certain kinds of expedited appeals can have petition deadlines of as few as three (3) days.

Questions regarding petition forms should be directed to Commission staff at 501.682.2741 or email [email protected].