Petition

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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 below to 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 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 TAC@Arkansas.gov.

Online Petition

"*" indicates required fields

Taxpayer Information:

Name:*

Entity or Individual’s Full Name.

Address:*

Street Address Address Line 2 City State ZIP Code

Phone

Department of Finance and Administration Notice Information:

The Letter ID, Account ID and Period Ending can be found on the notice issued to you by DFA.

Letter ID:*

Account ID:*

Period Ending:

Amount of Tax Disputed:

(If Applicable)

Appeal Information:

Appeal Type:*

Chose the option under which the DFA has acted. Certain of these provide for expedited proceedings, which involve filing deadlines sooner than ninety (90) days. DO NOT check an expedited option unless you seek administrative relief under the statute. Refer to the applicable statute for details regarding petition deadlines.

Type of Tax Being Appealed:*

Chose the option indicating the type of tax being assessed. This is indicated on the notice you received from the Department of Finance and Administration.

Reason for Your Appeal:*

State the facts sufficiently clear to identify your reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the DFA, and identify the specific items at issue. Explain why you disagree with the DFA’s determination or action and explain why the issue(s) should be decided in your favor. Attach additional pages if necessary. Provide, if known, the law, rules, or cases in support of your arguments. Be careful not to simply state “assessment is too high” or “assessment is wrong”; instead, provide specific reasons for your belief. The Commission may reject your petition if the reasons for disagreement and why relief is requested are not provided.

Related Matter Pending? If this appeal is related to an ongoing proceeding with the Commission, enter taxpayer's name and docket # (if known):

If there are separate matters that involve similar issues of law or fact and identical or related parties, the matters may be consolidated if it appears that consolidation would promote the just, speedy, and inexpensive resolution of the proceedings and would not unduly prejudice the rights of a party, including the taxpayer’s right to confidentiality. If your appeal is related to an ongoing proceeding with the Commission, enter the taxpayer’s name(s) and the docket number (if known) in the spaces provided.

Submission of Documents (two options):

Taxpayers have two options to submit documents to the Commission: (1) email documents directly to tac@arkansas.gov or (2) email tac@arkansas.gov and request a link to upload to your case file. You should submit a copy of the DFA notice being appealed and any other relevant documents.

Authorized Representative (if any):

Representation by an attorney, CPA or other person is allowed but not required. A Power of Attorney form identifying the authorized representative must be submitted if the Petition is signed by a representative and not the taxpayer. The Commission’s Power of Attorney must be used, and it is available on the Commission’s website HERE. You may appoint more than one authorized representative but only one person will serve you as your lead representative. Enter the information regarding your lead representative in the spaces provided.

Do you wish to appoint someone to represent you before the Commission?*

Yes

Name of Authorized Representative:

First Last

Address

Street Address Address Line 2 City State / Province / Region ZIP / Postal Code

Phone

Hearing Preference:

Indicate your Hearing preference by checking the appropriate choice below.*

In person

Virtually via videoconferencing

Virtually via teleconferencing (phone call)

No hearing – case to be decided on written submissions (not allowed for business closure or permit cancellation/denial appeals)

If you desire a hybrid proceeding (in-person with one or more individuals participating virtually), check the box for an in-person hearing and note in your reasons for appeal that you request a hybrid proceeding.

Consent, Attestation and Submission:

Electronic Communication Consent*

Yes

I consent to be contacted by the Commission using the phone number and email address I provided and consent to legal service of documents via the email provided.

Name:*

Full name of individual signing this form.

Title:

Notice:

You must select “Submit” to file an appeal petition. Selecting “Save & Continue” only saves a draft and does not constitute the filing of an appeal petition.

Untitled

Address

Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country

Contact Us

Tax Appeals Commission

Address: 900 West Capitol Avenue, Suite 310
Little Rock, AR 72201
Phone: 501.682.2741

TAC@Arkansas.gov

Petition

File a Petition with the Arkansas Tax Appeals Commission

Online Petition

Taxpayer Information:

Department of Finance and Administration Notice Information:

Appeal Information:

Submission of Documents (two options):

Authorized Representative (if any):

Hearing Preference:

Consent, Attestation and Submission:

Notice:

Contact Us

Tax Appeals Commission

Your Arkansas.gov

Top Online Services

Helpful Information

Petition

File a Petition with the Arkansas Tax Appeals Commission

Online Petition

Taxpayer Information:

Department of Finance and Administration Notice Information:

Appeal Information:

Submission of Documents (two options):

Authorized Representative (if any):

Hearing Preference:

Consent, Attestation and Submission:

Notice:

Contact Us

Tax Appeals Commission

Your Arkansas.gov

Top Online Services

Helpful Information

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