You must submit a written notice of appeal to the Tax Tribunal. You may submit a letter or use the downloadable form that is located in the Forms section of this website. Please include with your appeal a copy of any final assessment, denied refund letter, or other correspondence you have received from the Revenue Department. You should also briefly explain the relevant facts, and why you disagree with the final assessment, denied refund, or other action taken by the Department.

Notice of appeal forms are provided in the Forms section of this website. You may, however, use any form that identifies the final assessment, denied refund, or other Department action from which you are appealing, a brief summary of the facts, and your position or arguments in the case.

There is no filing fee.

No. The Tax Tribunal uses the postmark date to determine if an appeal is timely filed. You may submit your appeal by U.S. mail or a delivery service, i.e., FedEx or UPS. You may also file your appeal in person at the Tribunal’s office at 7515 Halcyon Summit Drive, Suite 103, Montgomery, Alabama.

Individuals may either represent themselves or be represented by an attorney, a CPA, or any other authorized representative. If you are being represented by an attorney or other representative, a power-of-attorney Form 2848 should be submitted to the Tax Tribunal. The Form may be found on the Forms section of this website. (link to Forms) Non-resident attorneys, CPAs, or others may also represent taxpayers before the Tribunal.

1. There is no filing fee.
2. The procedure is more informal.
3. A non-attorney may represent you.
4. Cases are generally resolved more quickly than Circuit Court cases.
5. There is no requirement to pay the amount due or for the filing of a bond before appealing.

It will depend on the facts and issues in your case. The Department of Revenue’s Legal Division is required to file an Answer in response to your appeal within 45 days. The Legal Division may request an additional 45 days to file the Answer, if necessary. Once the Answer has been filed, the Tax Tribunal will either issue a Preliminary Order, or a Notice of Hearing, or other appropriate Order, depending on the Answer. Generally, individual income tax cases can be resolved in 90 to 120 days. Obviously more complex cases will take longer.

The Tax Tribunal generally has jurisdiction over appeals of tax matters involving the Alabama Department of Revenue, and those self-administered counties and municipalities that have not opted-out of the Tribunal’s jurisdiction. The Tribunal hears appeals involving individual and business income tax, sales and use tax, withholding tax, lease tax, mandatory liability insurance disputes, disputes involving licenses issued by the Department, and other matters.

Yes. The Tax Tribunal does not have jurisdiction to review county property tax (ad valorem) assessments of real or personal property, nor does it have jurisdiction to hear appeals regarding abandoned motor vehicle sales or disputed certificates of title. The Tribunal also does not have jurisdiction to hear appeals involving self-administered counties or municipalities that have opted-out of the Tribunal’s jurisdiction, or appeals involving the collection of a final tax liability owed the State.

The Tax Tribunal does not have jurisdiction over and cannot determine any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.

No. Payment plans must be arranged with the Alabama Department of Revenue, which is a separate state agency from the Alabama Tax Tribunal.

You cannot appeal a preliminary assessment to the Alabama Tax Tribunal, unless it was entered more than 5 years ago. Rather, a petition for review of a preliminary assessment must be filed with the Department of Revenue.

No. All matters before the Alabama Tax Tribunal are decided by a Tax Tribunal Judge.

Yes. You may appeal the decision to the appropriate circuit court, as provided in Ala. Code 40-2B-2(m). If an individual or corporation is a nonresident and does not have a principle place of business in Alabama, the appeal should be filed with the Montgomery County Circuit Court. You also may apply for a rehearing with the Alabama Tax Tribunal within 15 days from the date the Tax Tribunal's Final Order was entered.

You must submit a written notice of appeal to the Tax Tribunal. You may submit a letter or use the downloadable form that is located in the Forms section of this website. (link to Forms) Please include with your appeal a copy of any final assessment, denied refund letter, or other correspondence you have received from the Revenue Department. You should also briefly explain the relevant facts, and why you disagree with the final assessment, denied refund, or other action taken by the Department.

Most hearings are held in Montgomery at 7515 Halcyon Summit Drive, Suite 103. However, hearings may be conducted at other locations within Alabama at the discretion of the Tribunal Judge.

If your hearing is in Montgomery, there is visitor parking adjacent to the building.

A self-administered county or municipality may opt-out or revoke an opt-out election only once during a calendar year. The self-administered county or municipality may opt-out and divest the Tax Tribunal of jurisdiction by serving a copy of the ordinance or resolution of its governing body evidencing the election to opt-out. The opt-out is effective when posted on the Tribunal’s website.

A self-administered county or municipality may revoke its election to opt-out and prospectively confer jurisdiction on the Tax Tribunal by serving a copy of the ordinance or resolution of its governing body evidencing the revocation of the opt-out on the Tax Tribunal. The revocation is effective when posted on the Tribunal’s website.

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