To start the review of a Department action, you must file a written petition. You may use our petition form, but if you choose your own format, you must state:
For mailing information and directions, see Contact information.
You can represent yourself or have someone represent you (such as your attorney, accountant, manager, bookkeeper, etc.). However, if you have a representative you must complete and sign a Confidential Tax Information Authorization (CTIA) form that gives us permission to discuss your tax information with your representative. For your convenience, the petition form contains a CTIA section for you to sign.
The Administrative Review and Hearings Division will notify you when it receives your petition and may provide you with additional deadlines for the submission of records. At his/her discretion, the Tax Review Officer may also allow you to supplement your petition. However, if you do not provide additional information or documentation within the time frames established by the Department, the Tax Review Officer may decide your case without additional submissions.
Generally, you must request a review within 30 days after the date the Department's action occurred. For disputed bills or assessments, the deadline to request a review is the due date of the bill or assessment. If you request a review before the Department takes an action or issues a bill or assessment, your review is too early and the Administrative Review and Hearings Division will return your petition form.
Tax, interest, and penalties assessed, but not yet due, do not have to be paid before filing a request for review. Those amounts will be placed on hold while the matter is under review. However, interest will accrue on any unpaid amount.
You may authorize communications on your request for review to be by email or fax. The petition form provides a place where you can authorize the use of email or fax.