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.
>	What is the fee to apply to AADR? There is no fee to apply to AADR. However, the interest on any unpaid balance will continue to accrue.
>	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.

Before You Apply

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Who can apply to AADR?

If you are a taxpayer or return preparer that was issued a proposed, final, or return preparer penalty assessment as a result of a DOTAX audit and you wish to appeal the assessment, then you may apply to AADR by completing Form AA-1.

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What can I appeal through AADR?

You may appeal tax, interest, and/or penalty assessed on a proposed, final, or return preparer assessment. This includes additional tax that was assessed for any of the following reasons:
Income was adjusted.

A tax credit was disallowed in whole or part.

A deduction was disallowed in whole or part.

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Can I appeal a line item adjustment letter, balance due notice, due process notice, or a referral notice of delinquency through AADR?

No, these types of notices cannot be appealed to the Administrative Appeals Offi ce (AAO). Applications that are submitted to the AAO for these types of notices are automatically rejected because the AAO can only accept appeals resulting from a DOTAX audit assessment. If you need help with one of these notices, please call thephone number or write to the address listed on the notice.

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How do I apply to AADR?

Complete Form AA-1, attach a copy of each assessment that you disagree with, and mail or hand deliver your application to the Administrative Appeals Office by the deadline. You must also provide the auditor or examiner assigned to your case a copy of your application. See the instructions for Form AA-1 for more information.

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What is the deadline to apply to AADR?

The deadline to apply to AADR program depends on whether you are appealing a proposed, final, or a preparer penalty assessment. If you are appealing a proposed assessment, the deadline to apply is 20 calendar days after the mailing date of the proposed assessment. If you are appealing a final or preparer penalty assessment, the deadline to apply is 30 calendar days after the mailing date of the assessment.

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May I have an extension to file an appeal with AADR?

No. Extensions of time to file an application are not permitted.

>	Who can apply to AADR? If you are a taxpayer or return preparer that was issued a proposed, final, or return preparer penalty assessment as a result of a DOTAX audit and you wish to appeal the assessment, then you may apply to AADR by completing Form AA-1.
>	What can I appeal through AADR? You may appeal tax, interest, and/or penalty assessed on a proposed, final, or return preparer assessment. This includes additional tax that was assessed for any of the following reasons: Income was adjusted. A tax credit was disallowed in whole or part. A deduction was disallowed in whole or part.
>	Can I appeal a line item adjustment letter, balance due notice, due process notice, or a referral notice of delinquency through AADR? No, these types of notices cannot be appealed to the Administrative Appeals Offi ce (AAO). Applications that are submitted to the AAO for these types of notices are automatically rejected because the AAO can only accept appeals resulting from a DOTAX audit assessment. If you need help with one of these notices, please call thephone number or write to the address listed on the notice.
>	How do I apply to AADR? Complete Form AA-1, attach a copy of each assessment that you disagree with, and mail or hand deliver your application to the Administrative Appeals Office by the deadline. You must also provide the auditor or examiner assigned to your case a copy of your application. See the instructions for Form AA-1 for more information.
>	What is the deadline to apply to AADR? The deadline to apply to AADR program depends on whether you are appealing a proposed, final, or a preparer penalty assessment. If you are appealing a proposed assessment, the deadline to apply is 20 calendar days after the mailing date of the proposed assessment. If you are appealing a final or preparer penalty assessment, the deadline to apply is 30 calendar days after the mailing date of the assessment.
>	May I have an extension to file an appeal with AADR? No. Extensions of time to file an application are not permitted.