Business taxpayers who wish to file a complaint against the Arizona Department of Revenue (ADOR) or an ADOR employee can do so by contacting a Problem Resolution Officer. The officer’s mission is to improve the effectiveness, efficiency and responsiveness of the agency by responding to citizen complaints or requests for more information about the agency or its services. The Problem Resolution Officer also serves as a mediator between taxpayers and ADOR and can help them better understand their rights as an Arizona taxpayer.
Prior to contacting a Problem Resolution Officer, ADOR encourages taxpayers to review the Taxpayer Bill of Rights so they can effectively work with the officer to resolve tax issues. Reasons for contacting an officer include:
- Needing help resolving a long-standing tax problem
- Having made repeated tries to contact ADOR without a response, or the department has not responded by the date promised
- Having a complaint of improper, abusive or inefficient service by employees
- Identifying policies and practices of the department that might be barriers to the equitable treatment of taxpayers
Please note that a Problem Resolution Officer cannot change applications of law or grant relief from taxes legally due. An officer also cannot help a taxpayer contest the merits of a tax liability, or act as a substitute for informal protest procedures or normal administrative or judicial proceedings for the review of a deficiency assessment, collection action, denial or refund.
- If contacting the Problem Resolution Officer as a representative, an individual will need to complete Arizona Form 285 before an ADOR representative can discuss confidential tax information.
- If a taxpayer has a final bill with accrued interest due to unreasonable errors or delays on the part of ADOR Audit or Collection’s personnel, that individual must complete and mail Arizona Form 91-5384.
- For penalty abatement requests, taxpayers must use Arizona Form 290.
Taxpayers can submit complaints by:
Phone: (602) 716-6025
Fax: (602) 542-4772
Email: [email protected]
Or mail to:
Arizona Department of Revenue
Problem Resolution Officer
1600 W. Monroe St.
Phoenix, AZ 85007
Filing a Complaint with Ombudsman-Citizens Aide
The Ombudsman-Citizens Aide serves as an independent agency to resolve citizen problems with state agencies in an independent, non-adversarial way. Taxpayers who believe a state agency, department, board or commission has treated them unfairly, and they exhausted all administrative remedies, may seek the help of the Ombudsman, whose services are free and confidential.
Taxpayers have to utilize the Authorization of Release of Tax Information Form to authorize ADOR to disclose their tax information to the office of the Arizona Ombudsman – Citizens’ Aide for investigating taxpayer complaints.
FILL OUT THE ONLINE COMPLAINT FORM
Taxpayers can also submit complaints by:
Phone: (602) 277-7292
Toll-free: (800) 872-2879
Fax: (602) 277-7312
Or mail to:
3737 N. 7th St., Ste. 209
Phoenix, AZ 85014