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 Appeals.
For final actions or decisions issued by the Department after January 1, 2023, taxpayers may proceed, directly, by filing an appeal with the Tax Appeals Commission and without first filing a protest with the Office of Hearing and Appeals.
Taxpayers wishing to protest or appeal should consult with their tax professional or other trusted representative and ensure either the protest or the appeal is filed in the correct office and within the time deadlines prescribed by law.