The Alabama Department of Revenue's Administrative Law Office provides taxpayers with an easy and efficient way to appeal a final assessment, denied refund, or other disputed action by the Department.
To appeal to the Administrative Law Judge, you must notify the Office in writing of your intent to appeal within 30 days from the date of a final assessment or within two (2) years from when a refund is denied. The written notice should contain your name, address, telephone number, type of tax, and the tax period(s) involved. Your notice of appeal should also include a detailed statement of the specific reasons for your appeal. Please attach a copy of the final assessment or denied refund letter to the written appeal. Your appeal will be considered filed timely if it is postmarked by the U.S. Postal Service within the applicable time period, unless the last day falls on a weekend or U.S. legal holiday, in which case the next business day will be deemed the last day to appeal. The Administrative Law Office cannot accept fax or email appeals.
Your appeal should be mailed to:
Alabama Department of Revenue
Administrative Law Office
P.O. Box 327130
Montgomery, AL 36132-7130
When your appeal is received, the Administrative Law Office will docket your case and send you an acknowledgement letter. The Department's Legal Division will be notified of your appeal and is required to file an Answer. The case will then be set for hearing or other appropriate action(s) will be taken.
Hearings are conducted by the Department's Chief Administrative Law Judge. You may represent yourself or have an attorney, CPA, or other authorized representative appear on your behalf. Your representative must have an executed Power of Attorney form if you do not attend the hearing.
Hearings before the Administrative Law Judge are informal, and a court reporter will record the proceedings. A Department attorney will present the agency's case which may include witnesses. You or your representative are responsible for having your witnesses, if any, attend the hearing. You may also be required to provide sworn testimony at the hearing.
Once the case is heard, the judge will enter an appropriate order in due course which will be sent to you by U.S. Mail.
Opinions entered after October 1, 1992, are available on the Department's website and are searchable from the Administrative Law Judge Rulings Search menu option. For opinions prior to October 1, 1992, you may contact the Administrative Law Office by writing to us through the website's Contact Us email form.