Frequently Asked Questions
General
What is an appeal?
An appeal is the process that a taxpayer or return preparer may start if he or she disagrees with an audit assessment issued by DOTAX. Applying to AADR is one appeal option. For information on other options, see Other Appeal Options.
What is the Administrative Appeals and Dispute Resolution (AADR) program?
AADR is a streamlined process to appeal a proposed, final, or return preparer penalty assessment issued as a result of a DOTAX audit. The Administrative Appeals Office (AAO) is responsible for administering AADR and serves as a neutral intermediary to help the parties resolve tax disputes without litigation.
What is the Administrative Appeals Office (AAO)?
The Administrative Appeals Office (AAO) is an independent body within the Department of Taxation (DOTAX) headed by an Administrative Appeals Officer who reports directly to the Director of Taxation. AAO is responsible for administering the Administrative Appeals and Dispute Resolution (AADR) program.
Do I need an attorney to represent me in an appeal before AAO?
No. You may represent yourself or you may officially appoint someone to represent you.
Can I withdraw my appeal?
Yes. You may withdraw your application from AADR at any time before a decision is issued. To withdraw your application, notify the Administrative Appeals Officer in writing.
Page Last Updated: March 10, 2016