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In the 2021 Regular Session of the 93rd General Assembly, legislators passed Act 586 “The Tax Appeals Commission Act”. This new act directed the state to create, within the Department of Inspector General, an independent agency with tax expertise to hear and resolve disputes between the Department of Finance and Administration and taxpayers before requiring the payments of the amount in issue.
By establishing the Tax Appeals Commission as an independent tax tribunal within the executive branch of government, taxpayers are provided with a means of resolving controversies with the Department of Finance and Administration before a neutral body.
The commission will be made up of three qualified electors with substantial knowledge of Arkansas tax law appointed by the governor, and they will serve 9-year terms.
Act 586 requires names to be submitted to the governor by the Arkansas Supreme Court, the Arkansas Bar Association, and the Arkansas Society of Certified Public Accountants. It then requires the governor to select from the three pools of candidates.
The Governor has appointed the following:
- Chief Commissioner – Jeffrey H. Moore, Little Rock
- Attorney and CPA nominated by the Arkansas Supreme Court
- Jeffrey H. Moore is a trial lawyer with a focus on construction disputes. Moore also maintains his license as a CPA
- Commissioner – Matt Boch, Little Rock
- Attorney nominated by the Arkansas Bar Association
- Matt Boch is an Arkansas Tax Attorney that specializes in state and local taxes and economic development incentives
- Commissioner – Joseph A. Sanford, Rogers
- Licensed CPA nominated by the Arkansas Society of Certified Public Accountants
- Joseph A. Sanford is President of Sanford and Company, CPAs in Mena, Arkansas