Maine Board of Tax Appeals
Chief Appeals Officer Paul Bourget, Esq.
The Maine Board of Tax Appeals 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 is neither part of MRS nor subject to its control in any way. The Board consists of three members, appointed by the Governor and confirmed by the Legislature for terms of three years. The Board is supported by its Appeals Office staff, which consists of a Chief Appeals Officer, two Appeals Officers and one Administrative Assistant. The Chief Appeals Officer reports directly to the Commissioner of the Department.
A taxpayer who disagrees with an assessment or determination they receive from MRS must first ask MRS to reconsider the assessment or determination. If, after reconsideration, the taxpayer continues to disagree with MRS and if the total amount of tax, interest and penalties at issue was $1,000 or more at the time the taxpayer requested reconsideration, then the taxpayer may appeal to either the Board or the Superior Court.
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 requested by the taxpayer, the Appeals Officer will hold a conference at which the taxpayer and MRS may present their arguments 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 for final decision, which may uphold, modify or reject the recommended decision. Either party may appeal the final decision of the Board to Superior Court.