This application may be used by taxpayers who have received notices of assessment or denials of claims for refunds of admissions and amusement tax, boxing and wrestling tax, income tax, IFTA, motor fuel tax, sales and use tax, withholding tax, tobacco tax, alcoholic beverage tax, bay restoration fees, tire fees and unclaimed property.

To request an appeal, identify the tax type and whether you are appealing a notice of assessment, or a denial of refund, and then click "continue". If you wish to appeal more than one assessment, you will be able to enter information related to the additional assessment on the next screen. Once you click "continue", please be prepared to enter complete information including the taxpayer's name, address, contact information, account numbers, notice numbers (if applicable), period of assessment and/or refund, and the name of your representative, if applicable. You must enter information in all fields marked with an asterisk "*" in order for your request to be processed.

Once you have entered all relevant information, click "continue". You will have an opportunity to review the information submitted and make changes, if necessary, by clicking the "back" button.

Once you have reviewed the information and are satisfied that it is correct, click the "submit hearing request" button. You will receive a confirmation number. Please be advised that this does NOT mean that your appeal has been accepted as timely and that an informal hearing will be scheduled. Once your request is reviewed, you will be contacted by the Hearings and Appeals Section and advised as to the next step in the procedure.

The Online Hearing Appeal Request System does not currently support attachments. If you wish to submit supporting documentation with your appeal request, please follow the instructions on the Notice of Assessment for submitting an appeal via either e-mail or regular mail.

If you have additional questions about this process, please contact the Hearings and Appeals Section at (410) 767-4635.