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Preliminary Assessment Appeal Rights

  • Preliminary Assessment Appeal Rights

If you do not agree with the preliminary assessment, the Alabama Taxpayer’s Bill of Rights and Uniform Revenue Procedures Act guarantees you certain rights to appeal the assessment. If you intend to appeal the preliminary assessment, you must do so within 30 calendar days from the date of issuance.

In order to appeal a preliminary assessment, you must file a written “petition for review” with the Department of Revenue. To file a petition for review you must do one of the following:

  • Complete a petition for review form
  • Prepare a statement which contains your name, address, telephone number, type of tax, tax periods being appealed, and a brief statement explaining your objections to the assessment.

If you have any supporting documentation which you believe substantiates your objections, attach that information to either the petition for review form or to your prepared statement and forward to the address shown on the assessment.

The information you provide will then be processed and reviewed. Based on this review, the department may adjust the preliminary assessment or schedule a conference between you and the appropriate staff to further discuss your objections.

If you request a conference or if the department deems a conference necessary, you will be notified of a date and time to appear and present your objections. Likewise, if the department adjusts your assessment you will receive written notification of such adjustments.

If you do not file a petition for review within the 30 day period, the department will enter a final assessment. Also, the department may enter a final assessment if, after a conference or review, it is determined that the assessment should be upheld in whole or in part. If it becomes necessary to enter a final assessment, you will be notified in writing and advised of your appeal rights which apply at that time.

If you do not wish to appeal the preliminary assessment, your payment should be attached and forwarded by mail to the address shown on the assessment.

Read Code of Alabama 1975, 40-2A-4(a)(2)