You may appeal the penalty and interest with the Board of Appeals AFTER you have received a Notice of Assessment.
If you wish to appeal the penalty and interest without paying the balance in full first, you must wait until you receive the Notice of Assessment to file the petition with the Board of Appeals.
If you wish to appeal the penalty and interest prior to receiving a Notice of Assessment or after your assessment period has expired , you must pay the balance in full first and then file the petition with the Board of Appeals.
There are deadlines for filing with the Board of Appeal. The time limits are different for each tax. Double check the limitations so you don't lose some important rights.
There are varying deadlines for filing the petition with the Board of Appeal based on tax type. Please refer to REV-1799A (provide hyperlink) to ensure your appeal rights.
An appeal (form REV-65) can be filed electronically .
The Board of Appeals Petition Form (REV-65) can be filed electronically (w/hyperlink)