Judicial Review in Tax Matters FAQs

What will happen if I do not give my notice of appeal within the required time frame?

What will happen if I do not give my notice of appeal within the required time frame?

The decision will become final and you may waive your right to judicial review.

What will happen after I notify the Board of Review that I want a judge to review the case?

What will happen after I notify the Board of Review that I want a judge to review the case?

The Board of Review will assemble the record for the court’s review and will pay the costs to file it with the superior court.  The Board of Review will file the record within 30 days of the date that it received your notice of appeal. The Board of Review will file the record with the Clerk of Superior Court in the county where you live, maintain a place of business, or conduct business.  If you do not live or conduct business in North Carolina, the Board of Review will file the record in the Superior Court of Wake County, North Carolina, or with the Clerk of Superior Court in the county where the issue arose.

How do I take part in the judicial review hearing if the Board of Review ruled in my favor, and I did not file the petition for judicial review?

How do I take part in the judicial review hearing if the Board of Review ruled in my favor, and I did not file the petition for judicial review?

You can become a party to the judicial review proceeding by letting the court know that you want to be a party.  You must inform the court within 10 days after you receive a copy of the petition.  You can inform the court by filing a notice with the Clerk of Superior Court.  You can also ask the court to add you as a party by filing a motion to intervene pursuant to N.C. Gen. Stat. § 1A-1, Rule 24.

Do I need a lawyer to file a petition for judicial review?

Do I need a lawyer to file a petition for judicial review?

Claimants can generally represent themselves in court.  Corporations must be represented in court by a licensed attorney.  Representation in court must comply with North Carolina General Statutes Chapter 84 and the North Carolina State Bar Rules.  You may consult an attorney for legal advice.

What will happen with my petition for judicial review in court?

What will happen with my petition for judicial review in court?

You will have a chance to attend a hearing before a superior court judge.  If you do not file and serve your petition properly, DES will file a motion to dismiss your petition.  If you meet all legal requirements, the judge will review the evidence that the Board of Review used to make its decision. First, the judge will decide whether there was competent evidence in the record to support the Board of Review’s findings of fact.  Next, the judge will decide whether the findings of fact support the Board of Review’s conclusions of law and decision.  If your appeal was dismissed or not allowed and you file a petition for judicial review, the judge will determine whether the Board of Review abused its discretion when it dismissed or disallowed your appeal.

If the superior court judge rules against me, can I file another appeal?

If the superior court judge rules against me, can I file another appeal?

If the superior court judge rules against you, you can file an appeal to the appellate division as provided in N.C. Gen. Stat. § 7A-27 and the North Carolina Rules of Appellate Procedure.