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Legal Services & Appeals Division

Alana Stamas, Administrator & Chief Legal Officer 

Legal Services

The Legal Services section provides a variety of services to the Department. Across tax types and general administrative provisions, the section provides legal advice to Department staff and leadership. The section drafts the Department’s administrative rules and technical guidance documents for both internal and external audiences. The section is also responsible for reviewing tax legislation and helps the Director develop legislative proposals. The section’s attorneys serve as counsel to the Director on tax appeals and declaratory orders and draft orders and final decisions. The section also reviews public records requests and subpoenas. The section reviews procurement documents and drafts contracts and agreements. 


When a taxpayer disagrees with a billing or refund denial issued by the Department, the taxpayer has the right to protest. The Appeals section receives and reviews those protests. The Appeals Section is staffed by technical tax specialists that investigate the claim and determine whether the appeal can be resolved informally without the need for a contested case proceeding. The staff issue informal position statements on behalf of the department, make settlement recommendations, and consult with the Attorney General’s Office on cases to determine whether formal contested case proceedings are appropriate. When contested case proceedings ensue, the staff serve as the Department’s expert witnesses and assist the Attorney General’s Office with case proceedings.