Pursuant to Arizona Revised Statutes (A.R.S.) § 42-1251(B), except in the case of individual income taxes, if you have an appeal pending under A.R.S. § 42-1251(A), you may bypass the hearing process before the Office of Administrative Hearings or the Arizona Department of Revenue’s (“Department”) Hearing Office and file an appeal directly with the Arizona Board of Tax Appeals or the Arizona Tax Court. To bypass the administrative hearing process, you must request a Bypass Conference with the Department.
Requests for a Bypass Conference must be submitted on this form.