The Board of Appeals ensures that we have treated you fairly and provides you relief when appropriate. The Board is comprised of three members appointed by the Director of the Department of Revenue who have the authority, in conjunction with the Director, to
- waive penalties and interest based on reasonable cause, and
- reduce a tax liability if it is likely the full debt cannot be collected.
The Board of Appeals does not have the authority to redetermine your final liability or to review administrative hearings, Tax Tribunal decisions, or any appeal of those decision to the courts. You may petition the Board of Appeals for relief after your liability has become final (i.e., all administrative hearings, Tax Tribunal decisions, and court proceedings to review the assessment have ended or the time for taking such action has expired).
To seek relief from the Board, you must complete Form BOA-1, Board of Appeals Petition, and explain why you believe relief is warranted. As part of your petition, you may request a hearing. Hearings are conducted by a hearing officer or board member. Hearings give you an opportunity to provide additional information and reasons why the relief requested in your petition is appropriate. However, a hearing is not required. The Board will rule on the written petition without a hearing should you so choose.
If you file a petition, the board will ask Department employees to provide information and a recommendation about your request. The Board then reviews the case and holds a hearing (if requested) and determines whether relief is warranted. For relief to be granted, at least two of the three board members must agree that some form of relief is appropriate. A petition is denied if there is no agreement. When there is agreement, the Board gives its recommendation to the Director of the Department of Revenue for approval. If the Director approves the Board's recommendation, the Board issues an order granting the approved relief. Decisions by the Board of Appeals are final and cannot be appealed.
The Board of Appeals may also review other departmental controversies. Such reviews may take place only after the Board unanimously agrees that action by the Board is the most efficient and expeditious manner of resolving the controversy or by order of the Director. Departmental controversies include cases that are currently pending in our Office of Administrative Hearings or in the courts in which both the Department of Revenue and you have requested the Board to take jurisdiction and review the matter.