If you do not agree with the assessment, but do not believe that you have the financial ability to pay the assessment, you can call our Citizen Services Call Center toll free at (866) 859-2254, which will direct you to a representative with the Accounts Receivable and Collection Bureau to discuss payment options.
If you disagree with a notice of assessment, notice of proposed disallowance of a claim for refund, or other determination or decision by the Department of Revenue, you may file a written appeal. We will work with you to resolve any outstanding issues, but cannot disregard Montana tax laws in order to settle a dispute.
You are not required to hire a lawyer or other tax representative in order to participate in an appeal before the Department of Revenue. You may represent yourself or you may have someone represent you at every stage of the appeal proceedings within the department. If you appeal beyond the Department of Revenue you will have to represent yourself or hire an attorney. No non-attorney representation is allowed at the State Tax Appeal Board or in District Court.
Use Form POA - (Power of Attorney) to authorize one or more individuals to represent you before the Department of Revenue. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before the department. This power of attorney does not change the requirement that department send all official mailings directly to you, the taxpayer.
As an administrative agency, the Department of Revenue cannot decide constitutional issues. Constitutional issues are usually decided by a Montana district court, on appeal from a State Tax Appeal Board decision or, when exhaustion of administrative remedies is not required, in an original action filed in district court for that purpose. Constitutional issues should, however, always be raised in Department of Revenue appeals. There are a number of reasons for this, including that the department and hearing examiner should understand all of a taxpayer’s concerns. Also, constitutional issues often involve mixed questions of fact and law and an appeals court may find that a taxpayer has failed to exhaust administrative remedies if facts related to a constitutional challenge are not established in the administrative proceedings.
Reference Guide - for Tax Appeal Process