What is the Hearings Bureau?
The Hearings Bureau is an agency within the Department which provides a forum for appeals by taxpayers dissatisfied with a decision of the department for the Commissioner of Revenue Administration. It provides the final administrative opportunity for a taxpayer to confidentially present reasons why the Department’s action is improper and for the Department to impartially evaluate those reasons and change its decision. Appeals are described in the Taxpayer Bill of Rights, DRA-101 . If the Department denies your claim for refund, your request for abatement of penalties or interest, or you do not agree with the assessment of additional tax, penalties or interest, you have the right to petition for reconsideration or redetermination which are the types of an appeal provided by law.
