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By
John Quigley, Legal Content Director · Reviewed against current A.R.S. · Last reviewed 2026-06-11
Tax disputes can involve the IRS, the Arizona Department of Revenue, or both. Arizona even has a dedicated Tax Court to resolve state and local tax disputes efficiently.
What Arizona law says
A.R.S. § 42-1001 — Establishes the administration of Arizona’s tax system by the Department of Revenue.
A.R.S. § 42-1108 — Audit and assessment authority of the Department of Revenue.
A.R.S. § 12-161 — Establishes the Arizona Tax Court, a division of Maricopa County Superior Court that hears state and local tax disputes.
How tax law cases work in Maricopa County
Federal matters proceed through the IRS and U.S. Tax Court; Arizona disputes go through the Department of Revenue’s appeals process and ultimately the Arizona Tax Court in Phoenix. Liens, audits, and collection actions each have their own deadlines.
Frequently asked questions
Who handles my tax dispute — state or federal?
It depends on the tax. IRS matters are federal; Arizona income, sales (TPT), and property tax disputes go through the Department of Revenue and the Arizona Tax Court.
What is the Arizona Tax Court?
A specialized division of Maricopa County Superior Court (A.R.S. § 12-161) that hears state and local tax cases.
Can a lawyer stop IRS collection?
An attorney can pursue options like installment agreements, offers in compromise, and appeals, and can respond to liens and levies.
Looking for a tax law attorney near you?
Browse tax law attorneys serving the Phoenix metro.
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Disclaimer: AZAttorneyFinder is an independent attorney directory, not a law firm, and does not provide legal advice. This page is general legal information about Arizona law, reviewed against the Arizona Revised Statutes (A.R.S.). It is not a substitute for advice from a licensed Arizona attorney about your specific situation. Statutes change — verify current law before relying on it.