// Appeals
Appeals
Protecting your rights through the administrative process
Washington's administrative appeals process — formally known as a Rule 100 proceeding — is the primary mechanism for challenging a DOR assessment before resorting to litigation. A taxpayer has 30 days from the date of an assessment to file a petition for review with the Department's Administrative Review and Hearings Division. Missing that window generally forecloses the right to a formal hearing.
The petition must identify the specific issues in dispute, state the legal basis for the taxpayer's position, and present the relevant facts. Once the petition is filed, the case is assigned to a hearing officer who reviews the record, considers written arguments from both sides, and may conduct a formal or informal hearing. DOR publishes its decisions as Washington Tax Decisions (WTDs), and these published determinations — along with statutes (RCW), regulations (WAC), and Excise Tax Advisories (ETAs) — form the body of authority that governs the proceeding.
Many appeals are resolved through settlement before a hearing takes place. DOR's settlement authority allows for negotiated reductions where the facts or law are genuinely in dispute. Knowing when to push for hearing versus when to negotiate — and how to frame the issues to maximize leverage in either setting — is often the most consequential decision in the appeals process. If the administrative appeal is unsuccessful, the next step is judicial review in Superior Court.
What's Included
- Strategic assessment of whether to appeal, settle informally, or pursue alternative resolution
- Petition for review preparation and timely filing under Rule 100 procedures
- Legal brief development citing RCW, WAC, ETAs, WTDs, and relevant court decisions
- Hearing representation including witness preparation and evidence presentation
- Settlement negotiation strategy leveraging the strengths of each disputed issue
- Post-decision analysis with recommendations on judicial review options if warranted
DOR Resources
General information about the DOR review and appeals process
Official form to initiate a Rule 100 review
Historical data on appeal outcomes and timelines
Step-by-step guide to initiating a formal review
Information about the hearing process and procedures
Published decisions from Rule 100 proceedings
Why Washington Tax Desk
Administrative appeals are decided on the quality of the legal arguments and the strength of the supporting authority. DOR hearing officers evaluate cases against the same body of law practitioners cite — published determinations, statutory text, and administrative rules. Building a persuasive case requires knowing that body of authority deeply and presenting it effectively. That's the core of what appeals work demands.