How many days does a Board of Appeals (BOA) have to make its determination after receiving a taxpayer's notice of appeal?

The Board of Appeals (BOA) typically has 180 days to make its determination after receiving a taxpayer's notice of appeal. This timeframe is established to ensure that taxpayer appeals are addressed in a timely manner, while also allowing the board sufficient time to review the case, consider relevant evidence, and arrive at an informed decision. A 180-day period strikes a balance between expediency and thoroughness, allowing for a careful evaluation of the complexities involved in tax appeals.

Other options, such as 90 days, 360 days, or 60 days, do not align with the standard practices outlined for the BOA's operations regarding their decision-making timeframe. For instance, a 60-day period might be too short to accommodate the necessary review processes, while a 360-day period could result in unnecessary delays that undermine the efficiency of the appeals process.