After You Apply

The Administrative Appeals Office will review your application and inform you and the assigned auditor or examiner in writing whether your case is accepted.

After you file your appeal application, the Administrative Appeals Office (AAO) will mail you:

• A confirmation letter within 15 days to inform you that we received your appeal application.
• An eligibility letter within 45 days from the date of your confirmation letter to inform you if your case was accepted or denied.

If your case is accepted:

• Review, sign, and return the Agreement to Participate (ATP) to the AAO by the due date. The ATP explains the terms and conditions of this appeal program. If you do not accept the terms and conditions to participate by the due date, the appeal will be closed.
• After you submit the ATP, the AAO will review your case. The review process may take several months and depends on various factors including, but not limited to the number of issues and tax types in dispute, the complexity of your case, and the AAO’s current caseload. If the case is simple and the number of issues is limited, the AAO may call you to discuss the case. If there are multiple or complex issues, the AAO may email you to arrange a telephone conference or request additional information regarding your case.

If your case is denied:

• See Tax Facts 2001-1, the Hawaii Taxpayer Bill of Rights, to see what options, if any, are available to you. Click here for more information.
• If you’ve exhausted all avenues of resolution and still need help, the Department of Taxation’s Taxpayer Advocate may be able to help you. Click here for more information.

Page Last Updated: April 16, 2021