Email: [email protected]
If you have a dispute with the Arizona Department of Revenue that you are unable to resolve through routine channels, the department’s Taxpayer Advocate may be able to help. The Taxpayer Advocate serves as a mediator between you, the taxpayer, and the department, and can help you better understand your Taxpayer Rights as an Arizona State taxpayer.
Review the Taxpayer Bill of Rights prior to contacting the Taxpayer Advocate. 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
The Taxpayer Advocate cannot change applications of law or grant relief from taxes that are legally due.
You cannot contact the Taxpayer Advocate to contest the merits of a tax liability or as a substitute for informal protest procedures or normal administrative or judicial proceedings for the review of a deficiency assessment, collection action or denial of 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.