TAX APPEALS COMMISSIONER (N247N)

Position Information

Summary

The Tax Appeals Commission is an independent entity that resolves tax disputes between taxpayers and the Department of Finance and Administration. Commissioners hear disputes involving state taxes and issue decisions regarding whether the disputed tax should be refunded, reduced, or otherwise changed.

Functions

Receives evidence, conducts hearings, and renders decisions. Ark. Code Ann. §26-18-115.  Reviews pleadings submitted by the parties to prepare for eventual hearings. Conducts hearings to receive additional evidence and testimony. Applies laws to the facts of the tax dispute at issue. Conducts legal research. Drafts and prepares decisions to memorialize the final results of an appeal. Performs other duties as assigned.

Dimensions

Knowledge, Skills and Abilities

Knowledge of state and federal laws, rules, and regulations. 
Knowledge of tax laws. Ability to prepare written decisions. 
Ability to review oral and written information. 
Ability to research, interpret, and apply statutes and prior legal decisions. 
Ability to communicate effectively both orally and in writing.
 

Minimum Qualifications

Statutory requirements set forth in Ark. Code Ann. §26-18-1107 include: (1) must be a qualified elector of the State of Arkansas, (2) must be licensed to practice law in the state, or certified as a certified public accountant in the state, or have at least five years’ experience in a professional occupation related to Arkansas state taxes, and (3) possess substantial knowledge of Arkansas tax law.

Licenses

Must be licensed to practice law and admitted to the Arkansas State Bar in accordance with Ark. Code Ann. §16-22-201.