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. You are encouraged to work with the Department’s employees to resolve your tax issues. If you believe that you have not been afforded your rights, please contact us.
Contact the Taxpayer Advocate if you:
- Need help resolving a long-standing tax problem.
- Have made repeated tries to contact the Department without a response or the department has not given you a response by the date promised.
- Have a complaint of improper, abusive or inefficient service by employees.
- Identify policies and practices of the Department that might be barriers to the equitable treatment of taxpayers.
Be advised, the Taxpayer Advocate cannot change applications of law or grant relief from taxes that are 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.
Please note: If you are contacting the Taxpayer Advocate as a representative, you will need to have a completed Arizona Form 285 on file with the Department before a Department representative can discuss confidential tax information with you.
If you have a final bill that has accrued interest due to unreasonable errors or delays on the part of Arizona Department of Revenue Audit or Collection’s personnel, please complete and mail Arizona Form 91-5384.
Please do not use this form for requests for penalty abatement. For penalty abatement requests, please use Arizona Form 290.
Email: [email protected]
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