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The Maine Board of Tax Appeals (the “Board”) is an independent board within the Department of Administrative and Financial Services that was established to provide taxpayers with a fair system for resolving disputes with Maine Revenue Services (“MRS”). The Board consists of three members, appointed by the Governor and confirmed by the Legislature for terms of three years. The Board is neither part of MRS nor subject to its control in any way.
A taxpayer who disagrees with a decision they receive from MRS must first ask MRS itself to reconsider that decision. If the taxpayer continues to disagree with MRS after it has reconsidered its decision, and if the total amount of tax, interest and penalties at issue was $1,000.00 or more at the time the taxpayer requested that MRS reconsider the decision, the taxpayer may appeal the decision to the Board.
When a taxpayer appeals to the Board an Appeals Officer is assigned to the case. The Appeals Officer will review all written submissions made by the taxpayer and MRS concerning the appeal. If timely requested by the taxpayer, the Appeals Officer will hold a conference at which the taxpayer and MRS may present their arguments in person and have witnesses testify on their behalf. After considering all of the evidence presented by each party, the Appeals Officer will prepare a recommended decision for the parties’ review and comment. The recommended decision, together with the parties’ comments, is then sent to the Board, which may uphold, modify, or reject the recommended decision. Either party may appeal the final decision of the Board to Superior Court.