Effective August 3, 2018, Arizona has a new online option for taxpayers seeking to appeal a determination by the Arizona Department of Revenue (DOR). With the exception of cases involving individual income taxes, taxpayers with a pending appeal with the DOR may bypass an administrative hearing and appeal directly to the Arizona Board of Tax Appeals or Arizona Tax Court. Taxpayers who wish to bypass the administrative hearing process may submit a request and meet with the agency before initiating their appeal to the Board of Tax Appeals or Arizona Tax Court. Under newly enacted legislation, taxpayers can request a Bypass Conference with the DOR’s Designated Appeals Officer by using Arizona Form 291, which can be accessed here. (New online option for taxpayer appeals, Arizona Department of Revenue website, August 2, 2018)