As of December 12, 2022, the Tax Appeals Commission exists to resolve disputes between the Department of Finance and Administration (“Department”) and taxpayers. For final actions or decisions issued by the Department before January 1, 2023, taxpayers must proceed, timely, with a protest to the Department’s Office of Hearing & Appeals before electing to have the matter heard by the Tax Appeals Commission. The election to transfer the protest to the Tax Appeals Commission must be made by filing a petition in accordance with the Commission’s rules before a hearing or prehearing is held with the Office of Hearing and