Board of Tax Appeals

The Board of Tax Appeals is an independent body that hears disputes between taxpayers and tax authorities, usually regarding issues like tax assessments, penalties, or eligibility for tax benefits. When a taxpayer disagrees with a decision made by a tax agency, they can appeal to this board. The board reviews the case, considers evidence, and makes a decision that can affirm, modify, or reverse the original tax authority's ruling. This process helps ensure fairness and provides taxpayers with a path to resolve their tax-related disagreements without going to court.