Petition and Instructions. The Commission encourages taxpayers to file petitions using the online form instead of paper.

Power of Attorney Form and Instructions. The Commission’s Power of Attorney form must be used if the taxpayer is naming an authorized representative. Other forms of power of attorney, such as those of the Internal Revenue Service or the Department of Finance and Administration, are not accepted.

Joint Refund Offset Petition Addendum and Claimant Agency Nondebtor Certification. A Petition for a Joint Refund Offset appeal requires additional information and documents. Without this additional information, your appeal cannot be processed. Use these forms to ensure that your submission is complete.