New online option for taxpayer appeals
Effective August 3, 2018, new legislation (Senate Bill 1385) has created an additional option for taxpayers seeking to appeal a determination by the Arizona Department of Revenue (ADOR).
Except in cases involving individual income taxes, taxpayers with a pending appeal with the department may bypass an administrative hearing and appeal directly to the Arizona Board of Tax Appeals (BOTA) or Arizona Tax Court.
In an effort to make the process as simple, fast and easy as possible, taxpayers seeking to bypass the administrative hearing process would submit a request and meet with the agency before initiating their appeal to BOTA or Arizona Tax Court.
Under the new law, taxpayers may request a Bypass Conference with the ADOR’s Designated Appeals Officer by using Arizona Form 291, which is available in a fillable online form on www.AZDOR.gov.