Appeals

What happens after an appeal is accepted

The following is a general outline of what happens after your appeal is accepted by the Tax Appeals Commission. You can find a detailed description of the Commission's rules of procedure on its website.

Settlement of appeal by agreement with Revenue

Most appeals are settled by agreement between taxpayers and Revenue rather than being decided by the Tax Appeals Commission. After you make an appeal, the Commission is likely to ask if you could settle your appeal by agreement with Revenue. If you believe such agreement can be reached, you should continue to discuss the disputed matter with Revenue.

The Tax Appeals Commission will keep your appeal open for the duration of the discussions with Revenue.  The Commission may proceed if it believes the appeal is unlikely to be settled by agreement or within a reasonable time period.

Oral hearing by Appeal Commissioner

Most appeals are decided by an Appeal Commissioner after an oral hearing. The Appeal Commissioner will listen to arguments and evidence presented by you and by a Revenue official. You can represent yourself or engage a tax adviser or a legal professional to represent you. The Revenue official may also have representation at a hearing.

Before an oral hearing begins, the Tax Appeals Commission may ask you for additional information about the matter under appeal. The Tax Appeals Commission may also ask Revenue to provide additional information.

The Tax Appeals Commission may make their decision based on written material provided by you and Revenue without an oral hearing. This is likely to happen where the matter under appeal is straightforward.

Decision made by Appeal Commissioner

Whatever way your appeal is decided, you will receive a detailed written decision that explains why the Appeal Commissioner made the decision. All decisions are published on the Commission's website. The taxpayer is not identified.