This form is for use by taxpayers to authorize the Department of Revenue to disclose their tax information to the office of the Arizona Ombudsman - Citizens’ Aide for investigating the taxpayer’s complaint.

Centrally Valued Property Disclosure/Representation Authorization Form

Disclosure Authorization Form

Disclosure Certification Form

A taxpayer may use Form 285 to authorize the department to release confidential information to the taxpayer’s Appointee. The department may have to disclose confidential information to fully discuss tax issues with, or respond to tax questions by, the Appointee. A taxpayer may also use Form 285 to grant additional powers to the Appointee, up to and including a power of attorney.

September 2024 updates:

Individual Income Tax Disclosure/Representation Authorization Form

Memorandum of Understanding - Payroll Service Company

Office of Administrative Hearings Supplemental Power of Attorney

This form is for PMCs ONLY.

Use Arizona Form 285-PMC only if:

Taxpayer Response Form also known as a Protest Packet