Am I required to have a lawyer represent me?
No. Individuals may either represent themselves or be represented by an attorney, a CPA, or any other authorized representative. Non-resident attorneys, CPAs, or others may also represent taxpayers before the Tax Tribunal. If you will not represent yourself, an Alabama Tax Tribunal Power of Attorney Form 2848ATT designating an individual(s) to represent you is required.
Will a jury hear my case?
No. All matters before the Alabama Tax Tribunal are decided by a Tax Tribunal Judge, not by a jury. Hearings before the Tax Tribunal are conducted by a Tax Tribunal Judge and recorded by a court reporter.
Can I appeal a decision by the Tax Tribunal?
Yes. You may appeal the decision to the appropriate circuit court, as provided in Code of Alabama, 1975, §40-2B-2(m). If an individual or corporation is a nonresident and does not have a principal place of business in Alabama, the appeal should be filed with the Montgomery County Circuit Court. You also may apply for a rehearing with the Alabama Tax Tribunal within 15 days from the date the Tax Tribunal’s Final Order was entered.
What kinds of appeals does the Tax Tribunal hear?
The Tax Tribunal generally has jurisdiction over appeals of tax matters involving the Alabama Department of Revenue, and those self-administered counties and municipalities that have not opted-out of the Tax Tribunal’s jurisdiction. The Tax Tribunal hears appeals involving individual and business income tax, sales and use tax, withholding tax, lease tax, mandatory liability insurance disputes, disputes involving licenses issued by the Department, and other matters.
Are there any types of Alabama tax matters which the Tax Tribunal does not have the authority to hear?
Yes. The Tax Tribunal does not have jurisdiction to:
- Review county property tax (ad valorem) assessments of real or personal property, except the valuation of properties of public utilities;
- Hear appeals regarding abandoned motor vehicle sales or disputed certificates of title;
- Hear disputes involving personalized automobile license plates;
- Hear appeals involving the collection (i.e. liens, garnishments and offset letters) of a final tax liability owed the State;
- Hear personnel actions of the Alabama Department of Revenue;
- Hear appeals involving self-administered counties or municipalities that have opted-out of the Tax Tribunal’s jurisdiction;
- Hear claims that a statute of the State of Alabama is unconstitutional on its face;
- Hear matters that are pending in state or federal court; and
- Hear any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.
Can the Tax Tribunal hear a request for a payment plan or Offer in Compromise regarding payment of taxes I owe?
No. Payment plans and settlements must be arranged with the Alabama Department of Revenue, which is a separate state agency from the Alabama Tax Tribunal.
What should I do if I have received a preliminary assessment (as opposed to a final assessment)?
You cannot appeal a preliminary assessment to the Alabama Tax Tribunal unless it was entered more than 5 years ago. Rather, a petition for review of a preliminary assessment must be filed with the Department of Revenue.
My motor vehicle registration has been suspended. Can the Tax Tribunal help?
You may appeal your suspension by the Alabama Department of Revenue of a motor-vehicle registration for failure to maintain liability insurance to the Tax Tribunal. However, there is no reasonable-cause exception for not having liability insurance, and the Tax Tribunal does not have the authority to grant a hardship waiver.
The law concerning liability insurance was amended effective January 1, 2024, by Act 2023-479.