Filing an Appeal with the Board

For specific step by step instructions on how to bring an appeal before the Board, see the Taxpayer's Guide to Appearing Before the Maine Board of Tax Appeals.

In general, if you disagree with a decision that Maine Revenue Services ("MRS") has sent you concerning a tax liability or a refund request and you wish to appeal that decision, you must first request that MRS reconsider the decision.  If you still disagree with MRS after receiving its reconsidered decision, and there was at least $1,000 in tax, interest and penalties at issue when you requested that MRS reconsider its decision, you may file a statement of appeal with the Board.  Your statement of appeal must be filed within 60 days of receiving MRS's reconsidered decision.  If you do not file a statement of appeal within 60 days, MRS’s reconsidered decision becomes final and neither the Board nor the Maine courts may review that decision. 

 

A statement of appeal only needs to be a simple letter to the Board which states that you are appealing MRS's reconsidered decision.  Although it is not required, you should also include a copy of the reconsidered decision with your statement for the Board's reference. 

 

Statements of Appeal must be sent to one of the following addresses, depending on the type of carrier you use:  

 

Via U.S Postal Service:

Via Private Carrier (UPS, etc.)

Maine Board of Tax Appeals
134 State House Station
Augusta, ME 04333-0134

Maine Board of Tax Appeals
108 Sewall Street
Augusta, ME 04330

Conferences:   If you want the Board to conduct an appeals conference at which both you and MRS may present oral arguments and have witnesses testify on your behalf, you must ask for a conference within 20 days of filing your statement of appeal.  An appeals conference may be conducted in person or via telephone. There is a $100 processing fee for having a conference in your appeal, and that fee must be paid within 21 days of when your statement of appeal was filed.  Please make all checks payable to "Treasurer, State of Maine."  If you cannot afford the processing fee, you may request waiver of the fee by sending a written statement to the Board, before payment is due, explaining why payment of the fee is a hardship.

There are no fees for appealing to the Board when no appeals conference is requested.

Once the Board has received your statement of appeal, the Appeals Officer your case is assigned to will hold a case management conference, normally conducted by phone, at which you and MRS will be asked to briefly describe the primary issues in the case and why you disagree.  After the case management conference, both you and MRS will have the opportunity to submit any arguments, evidence or other information that supports your respective positions.  If you requested an appeals conference, it will be held after these materials have been submitted.