The Board of Tax Appeals (the "Board") is an independent board within the Maine Department of Administrative and Financial Services (DAFS) that was established to provide taxpayers with a fair system of resolving controversies with Maine Revenue Services ("MRS"). The Board consists of three members, appointed by the Governor and confirmed by the Legislature for terms of three years. The Board is neither part of MRS nor subject to its control in any way. The Board does not hear controversies involving property tax. Note: Many state documents are offered in PDF format. To view PDF documents, you will need the free Adobe Reader. If you need assistance, view our Maine government PDF Help page or contact the contributing Maine State agency via the link on the left sidebar under “Links”.