Audit Appeals Process

If you disagree with an audit finding, you have the option of filing an informal and/or formal appeal.

STEP 1: The Exit Conference
At the end of an Audit, you can meet with an Audit Supervisor to review the work papers prepared by the auditor. You may submit additional information to challenge the auditor’s findings. In most cases, you and the auditor can agree on an acceptable tax amount. If you cannot reach agreement, you can:

Request a Conciliation Conference or a Tax Appeals Tribunal hearing.

Conciliation Conference
This informal process involves;

  • you and your representative
  • someone from Finance’s Legal Division
  • is held before a Finance Conciliator
  • If the Conciliation Conference does not resolve the dispute, you may file an appeal with the Tax Appeals Tribunal             


Tax Appeals Tribunal 
This is a more formal process at the Office of Administrative Tax Appeals, an independent City agency. A hearing is held involving:

  • you and your representative
  • an attorney representing  Finance
  • The audit findings are presented to an Administrative Law Judge who issues a Determination.

: You can appeal the Administrative Law Judge’s Determination to the Tax Appeals Tribunal Commissioners.