Message from the Executive Director
Welcome to the Board of Tax Appeals website. The Board of Tax Appeals is committed to providing an independent, fair, and efficient forum for resolving tax disputes. Our mission is to ensure that taxpayers receive impartial consideration of their appeals while upholding the integrity of the tax system and applicable laws.
As Executive Director, I am proud to support the Board’s efforts to deliver transparent, accessible, and timely adjudication services. We continuously strive to improve operational efficiency, strengthen stakeholder engagement, and maintain the highest standards of professionalism and accountability.
Organizational Overview
The Board of Tax Appeals serves as an independent administrative body responsible for reviewing and adjudicating appeals arising from tax assessments, determinations, penalties, and other tax-related matters within its jurisdiction.
Key responsibilities include:
Conducting fair and impartial hearings.
Reviewing evidence and legal arguments presented by parties.
Issuing reasoned decisions based on applicable laws and regulations.
Promoting confidence in the tax dispute resolution process.
Supporting taxpayer rights and procedural fairness.
Strategic Priorities
1. Timely Resolution of Appeals
Enhance case management practices to reduce processing times and improve service delivery.
2. Transparency and Accountability
Provide clear procedures, accessible information, and consistent communication with taxpayers and stakeholders.
3. Digital Transformation
Expand electronic filing, case tracking, and online information services to improve accessibility and efficiency.
4. Professional Excellence
Invest in staff development, legal research capabilities, and operational best practices.
5. Stakeholder Engagement
Strengthen collaboration with taxpayers, practitioners, government agencies, and the broader community.
Performance Highlights
The Board remains focused on:
Maintaining independent decision-making.
Improving case disposition rates.
Enhancing customer service standards.
Expanding public access to information and resources.
Ensuring compliance with statutory and regulatory requirements.
Looking Ahead
The Board of Tax Appeals will continue to modernize its operations while preserving its core commitment to fairness, due process, and impartial adjudication. Through innovation, sound governance, and dedicated service, we aim to strengthen public trust and deliver meaningful outcomes for all parties who appear before the Board.
Executive Director
Benjamin Stewart Jr.
Executive Director
Board of Tax Appeals
“Our commitment is to ensure a fair, transparent, and accessible appeals process that promotes confidence in tax administration and the rule of law.”


