Request an Administrative Procedures Act Hearing
The Administrative Hearing office handles hearings under the Administrative Procedures Act. An Administrative Procedures Act hearing is a formal hearing that is very similar to a trial in court, with witnesses, exhibits, and rules of evidence. An administrative judge will preside. Hearings are governed by the provisions of the Tennessee Uniform Administrative Procedures Act ("UAPA") found at Tenn. Code Ann. § 4-5-301 and the code sections that follow and the Uniform Rules of Procedure for Hearing Contested Cases before State Administrative Agencies, Rule 1360-04-01. Under these rules, an individual may be represented by a licensed attorney or may represent his or herself at the scheduled hearing, but a corporate entity must be represented by an attorney.
You may request an Administrative Procedures Act hearing with respect to any of the following matters:
- An application for and entitlement to the issuance of any certificate, license, permit, privilege or right administered by the Commissioner of Revenue;
- The proposed revocation of any certificate, license, permit, privilege or right administered by the Commissioner of Revenue;
- The confiscation of property by the Commissioner of Revenue;
- Any other adverse action proposed or taken to implement any revenue regulatory or registration law administered by the Commissioner of Revenue.
Please Note: Issues relating to assessments or levies of taxes, fees, fines, penalties, interest, or the waiver of penalties are not eligible for an administrative hearing. If you seek review of a notice of proposed assessment or the denial of a refund claim or penalty waiver request, you may request an informal conference subject to the requirements of those procedures.
A request for hearing must be made within 10 days from the date of the action complained of.
If you have any questions about requesting an administrative hearing, please email the Administrative Hearing Office at dorapa.request@tn.gov or call (615) 741-3810.