Expedited cases

(a) Certain types of cases are required by law to be heard on an expedited basis, including shortened petition deadlines.

(b) The petition shall indicate that it is a type of case that must be expedited.
(c)(1) For an expedited case, the hearing, if any, shall be scheduled within the applicable deadline after the petition is filed, and no other pleadings are required.

(2) The Department of Finance and Administration may elect to file an answer.

(d) Joint refund offset cases under Arkansas Code § 26-36-315 have specific requirements:

(1) The petition must include the following items:

(A) A copy of the notice of refund offset at issue;

(B) The signature of the nondebtor taxpayer to the petition;
(C)(i) A certification from the claimant agency that the nondebtor taxpayer is not a debtor of the claimant agency.

(ii) This certification may use the form promulgated by the Tax Appeals Commission or other form of certification issued by the agency.

(iii) The commission may provide a taxpayer with the relevant claimant agency contact information for obtaining this certification; and (D)(i) Tax documentation necessary to determine each taxpayer’s proportionate share of the refund.

(ii) In general, copies of the full Arkansas income tax return and all Forms W-2 or 1099 or other documentation showing sources of income and tax payment are needed; and

(2) Taxpayers cannot petition the commission to dispute the validity or amount of the debt to the claimant agency.