File a Petition with the Arkansas Tax Appeals Commission

There are several ways a taxpayer can file an appeal with the Arkansas Tax Appeals Commission.

FILE AN ELECTRONIC PETITION –> The quickest method is to file your petition using the Online Petition form (recommended). This way, your petition will be deemed received the day it is submitted, which gives you until midnight. When filing online, be sure to hit the “submit” button.

FILE A PAPER PETITION –> You can file a paper petition using the Commission’s official petition forms, which can be printed and completed by hand or filled out online and printed. You can also file a paper petition using the Appeal Petition form that the Arkansas Department of Finance and Administration (DFA) sent you with its notice. Mail or deliver a paper petition to: Arkansas Tax Appeals Commission, 900 West Capitol Avenue, Suite 310, Little Rock, AR 72201. If you file an electronic petition, you do not need to mail a paper petition.

Include with 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. The Commission is independent from DFA and does not have access to DFA records, so taxpayers must submit all relevant documents to the Commission. You should keep a copy of any paper petition and documents sent by U.S. Mail or carrier service.

A petition must be filed within the applicable deadline, which the Commission cannot extend. For most appeals, the deadline is ninety (90) days from the DFA action or decision, but expedited appeals can have petition deadlines of as few as three days. Examine the ADFA notice carefully, it should describe the appeal deadline.

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. For U.S. Mail, you should keep proof of mailing such as a receipt showing the postmark date.

Regardless of the filing method you choose, there is no filing fee. Once the petition is filed, the Commission will assign the appeal a docket number and send you and DFA a case notification.

Questions regarding petition forms should be directed to Commission staff at 501-682-2741 or emailed to [email protected].