All DOR offices are now closed until May 4,2020.
The entire Administrative Review and Hearings Division (ARHD) is working remotely.  Select DOR staff are physically present for essential functions that cannot be conducted remotely. As a result, we are not currently holding any in person hearings or meeting with the public in person.

Processing of all physical mail is delayed.
All mail is date stamped so timeliness issues are preserved. If you recently have sent mail to ARHD and have not received a response, please call 360.534.1335 or email.

We strongly encourage you to continue to correspond with the DOR electronically while our offices are closed.

If you do not know who your assigned Tax Revenue Officer (TRO) is, please send your correspondence, including Rule 100 petitions for review (PDF, VeriSign signatures acceptable) to the email address above.

All correspondence during this time will be delivered electronically so please include email addresses and authorization to send correspondence via email. Otherwise, all communication will be through the Taxpayer’s MyDOR account only.

Service of process will be accepted at the DOR Treasury Management office, 6500 Linderson Way, SW, Tumwater between 8 AM and NOON each weekday. This information is also posted on all DOR offices. Once at the “6500” building, call the listed number and someone will sign for the document.

Extension Requests: All requests for extension must be received before the time period has lapsed. To request an extension, please send an email or voicemail to the contact information above.

During this time, we will liberally grant a 30-day extension request to file a review petition from an adverse operating division decision. Thereafter, DOR will grant an additional 14-day extension request for good cause.

You will receive an acknowledgement letter electronically if the DOR has email authorization. This letter will provide an additional 30 days to submit briefing and/or records if it was not provided with the petition. This letter will also set the hearing date if applicable.

Hearings: All hearings scheduled in April are telephonic. We have rescheduled a few in-person hearings into May. As we get closer to those in-person May hearings, we will re-evaluate whether to make those hearings telephonic or reschedule them to later dates.