Rhode Island State Income Tax Protest

RHODE ISLAND PERSONAL INCOME TAX PROTEST AND PETITION FOR REDETERMINATION OF DEFICIENCY

TABLE OF CONTENTS

1. Letterhead and Addressing
2. Caption and Identifying Information
3. Introduction and Timeliness
4. Statement of Jurisdiction
5. Notice of Deficiency Identified
6. Statement of Facts
7. Errors Asserted
8. Legal Argument
9. Request for Hearing and Relief
10. Reservation of Rights and Further Appeal
11. Verification
12. Signature and Service
13. Exhibit List
14. Rhode Island Practice Notes
15. Sources and References

1. LETTERHEAD AND ADDRESSING

[LAW FIRM / TAXPAYER LETTERHEAD]

Date: [__/__/____]

VIA CERTIFIED MAIL — RETURN RECEIPT REQUESTED
(Tracking No. [________________________________])

Tax Administrator
Rhode Island Division of Taxation
Attn: Hearing Officer / Office of Legal Counsel
One Capitol Hill
Providence, Rhode Island 02908-5800

Re: Petition for Redetermination of Deficiency / Administrative Protest
Taxpayer: [TAXPAYER NAME]
SSN/ITIN/FEIN (last 4): xxx-xx-[____]
Tax Type: Rhode Island Personal Income Tax
Tax Year(s) at Issue: [YYYY] – [YYYY]
Notice of Deficiency Letter Number: [________________________________]
Notice Date (Date Mailed): [__/__/____]
Total Amount Asserted: $[________________________________]

2. CAPTION AND IDENTIFYING INFORMATION

3. INTRODUCTION AND TIMELINESS

Pursuant to R.I.G.L. § 44-30-89, Petitioner [TAXPAYER NAME] ("Petitioner" or "Taxpayer") respectfully submits this written Petition for Redetermination and Administrative Protest of the Notice of Deficiency identified in Section 5 below (the "Notice"), and requests an administrative hearing before the Tax Administrator or a designated Hearing Officer of the Rhode Island Division of Taxation (the "Division").

This Petition is filed within thirty (30) days after the mailing date of the Notice as required by R.I.G.L. § 44-30-89(a). Specifically, the Notice was mailed on [__/__/____], and this Petition is mailed on [__/__/____], [___] days after mailing. The "timely mailing — timely filing" rule of R.I.G.L. § 44-30-79 applies, and certified-mail tracking is referenced above as proof of timely deposit.

4. STATEMENT OF JURISDICTION

4.1. The Tax Administrator has jurisdiction to redetermine this deficiency pursuant to R.I.G.L. § 44-30-89(a) and (b).

4.2. The administrative hearing is governed by the Rhode Island Administrative Procedures Act, R.I.G.L. § 42-35-1 et seq., and the Division's hearing regulations at 280-RICR-20-00-2.

4.3. After the Tax Administrator issues a final decision, Petitioner expressly preserves the right to commence a proceeding in the Sixth Division of the Rhode Island District Court within thirty (30) days pursuant to R.I.G.L. §§ 44-30-90 and 8-8-25, with payment of the filing fee required by R.I.G.L. § 8-8-26. See also Easton's Point Ass'n v. Coyne, 632 A.2d 1071 (R.I. 1993) (administrative-exhaustion doctrine in tax cases).

5. NOTICE OF DEFICIENCY IDENTIFIED

5.1. The Division issued the Notice of Deficiency, Letter No. [________________________________], mailed [__/__/____], asserting a deficiency for the tax year(s) ending [__/__/____].

5.2. The Notice asserts the following adjustments (a true copy is attached as Exhibit B):

6. STATEMENT OF FACTS

6.1. Petitioner is a [resident / part-year resident / non-resident] individual taxpayer who timely filed Form RI-1040 (or RI-1040NR) for the tax year(s) at issue on [__/__/____].

6.2. [Describe the underlying transactions, residency facts, sourcing facts, deductions, credits, or withholding in dispute. Use single-subject numbered subparagraphs.]

6.3. [Describe Petitioner's good-faith reliance on prior returns, written guidance, or professional advice supporting abatement of penalties for reasonable cause under R.I.G.L. § 44-30-84(c) / § 44-1-7.]

6.4. [Identify all books, records, third-party statements, and federal filings that corroborate the position. Reference the matched-pair federal treatment if applicable.]

6.5. Documents supporting these facts are attached as Exhibits C through [__] and listed in Section 13.

7. ERRORS ASSERTED

Petitioner asserts that the Division erred in the following respects:

7.1. Error No. 1 — [SHORT DESCRIPTOR]. The Division erroneously [disallowed / recharacterized / sourced / imputed] [ITEM] in the amount of $[__________], contrary to R.I.G.L. § [CITE] and the federal treatment incorporated by R.I.G.L. § 44-30-12.

7.2. Error No. 2 — [SHORT DESCRIPTOR]. [Describe.]

7.3. Error No. 3 — Penalties. The Division erroneously imposed [accuracy-related / late-filing / late-payment] penalties because Petitioner had reasonable cause and acted in good faith.

7.4. Error No. 4 — Statute of Limitations (if applicable). The assessment is barred in whole or in part by R.I.G.L. § 44-30-87 because more than three (3) years have passed since the later of the return's filing date or due date, and no exception under § 44-30-87(c) (omission > 25%) or § 44-30-87(d) (false or fraudulent return) applies.

8. LEGAL ARGUMENT

8.1. Conformity to Federal Law. Rhode Island personal income tax is computed by reference to federal adjusted gross income under R.I.G.L. § 44-30-12. Where the Division's adjustment departs from a federally accepted treatment, the Division bears a heightened burden of articulating the statutory basis for the deviation.

8.2. Burden of Proof. Although Petitioner bears the burden of proof generally under R.I.G.L. § 44-30-89(c), that burden is satisfied here because [summarize evidentiary basis]. The burden remains on the Division as to (i) fraud, (ii) transferee liability, and (iii) any increase asserted after the Notice was mailed.

8.3. [Add issue-specific argument: residency under § 44-30-5; allocation/apportionment under § 44-30-32; credit for taxes paid to other states under § 44-30-18; pass-through entity tax election under § 44-11-2.3; etc.]

8.4. Penalty Abatement — Reasonable Cause. Penalties should be abated under R.I.G.L. § 44-30-84(c) and the standard articulated in Boyle v. United States, 469 U.S. 241 (1985), because Petitioner exercised ordinary business care and prudence and [describe reliance on professional advice / Division guidance / changed facts].

8.5. Interest Suspension. To the extent the Division delayed the audit or hearing, Petitioner reserves the right to request an interest suspension or abatement consistent with the Taxpayer Bill of Rights and Division administrative practice.

9. REQUEST FOR HEARING AND RELIEF

WHEREFORE, Petitioner respectfully requests that the Tax Administrator:

• A. Schedule an administrative hearing pursuant to R.I.G.L. § 44-30-89(b), with not less than thirty (30) days' written notice of date, time, and location;
• B. Permit Petitioner to appear in person, by counsel, or by qualified representative under a duly executed Power of Attorney (Form RI-2848);
• C. Allow pre-hearing exchange of exhibits and witness lists, and the issuance of subpoenas under § 42-35-9 if necessary;
• D. Redetermine the deficiency to zero or, alternatively, in such reduced amount as the evidence warrants;
• E. Abate all penalties for reasonable cause and good faith;
• F. Adjust interest accordingly; and
• G. Issue a written decision containing findings of fact and conclusions of law consistent with R.I.G.L. § 42-35-12.

Petitioner does [ ☐ request ☐ not request] an in-person hearing. If electronic hearing is offered, Petitioner does [ ☐ consent ☐ not consent].

10. RESERVATION OF RIGHTS AND FURTHER APPEAL

10.1. Petitioner reserves the right to amend or supplement this Petition, to raise additional grounds, and to introduce further evidence at or before the hearing.

10.2. Petitioner expressly preserves the right to seek judicial review of any adverse final decision by filing a complaint in the Sixth Division of the Rhode Island District Court within thirty (30) days pursuant to R.I.G.L. §§ 44-30-90 and 8-8-25, and the right to thereafter petition the Rhode Island Supreme Court for a writ of certiorari pursuant to R.I.G.L. § 8-8-32.

10.3. This Petition is filed without prejudice to any defense, objection, or counter-claim, including but not limited to defenses under the United States Constitution, the Rhode Island Constitution, the Due Process Clause, the Commerce Clause, and the federal Internet Tax Freedom Act where applicable.

11. VERIFICATION

STATE OF [STATE]

COUNTY OF [COUNTY]

I, [TAXPAYER NAME], being first duly sworn, depose and say that I am the Petitioner / Taxpayer in the foregoing Petition for Redetermination; that I have read the foregoing Petition and know the contents thereof; and that the same is true to my own knowledge except as to those matters stated upon information and belief, and as to those I believe them to be true.

[________________________________]

[TAXPAYER NAME]

Sworn to and subscribed before me this [____] day of [_______________], 20[____].

[________________________________]

Notary Public

(My Commission Expires: [_______________])

12. SIGNATURE AND SERVICE

Date: [__/__/____]

Respectfully submitted,

[LAW FIRM NAME]

By: [________________________________]

[ATTORNEY NAME], R.I. Bar No. [####]

Counsel for Petitioner

[STREET ADDRESS]

[CITY, STATE ZIP]

Telephone: [(___) ___-____]

Email: [EMAIL]

Certificate of Service. I hereby certify that on [__/__/____] I caused a true copy of the foregoing Petition with all exhibits to be served upon the Rhode Island Division of Taxation, Office of Legal Counsel, One Capitol Hill, Providence, RI 02908, by certified mail, return receipt requested, tracking number [________________________________].

[________________________________]

[ATTORNEY NAME]

13. EXHIBIT LIST

14. RHODE ISLAND PRACTICE NOTES

• 30-day jurisdictional deadline. R.I.G.L. § 44-30-89(a) sets a 30-day deadline (150 days for taxpayers outside the U.S.) measured from the mailing date of the Notice — not from receipt. Calendar conservatively and confirm by certified-mail tracking.
• Tax Administrator may increase the deficiency. Under § 44-30-89(b), the Tax Administrator can determine a deficiency greater than the Notice if asserted at or before the hearing. Counsel should weigh this risk in close cases.
• Burden of proof. § 44-30-89(c) places the burden on the taxpayer except as to fraud, transferee liability, and post-Notice increases.
• Conformity. Rhode Island starts with federal AGI (§ 44-30-12) and applies state-specific modifications. Federal IRS adjustments often drive Division adjustments; coordinate any concurrent IRS controversy.
• Administrative Decisions are public. The Division publishes redacted Administrative Decisions at tax.ri.gov/guidance/administrative-decisions. Cite favorable prior decisions persuasively.
• Judicial review forum. R.I.G.L. § 8-8-25 vests jurisdiction in the Sixth Division of the District Court, sitting in Providence; review is generally on the record under R.I.G.L. § 42-35-15. Some tax types and amounts may permit a de novo path — confirm at the time of filing.
• Interest. Interest accrues at the rate set under R.I.G.L. § 44-1-7 and continues to accrue during the protest. Consider whether to make a deposit to stop the running of interest.
• Statute of limitations on assessment. Three years generally; six years for substantial omission; unlimited for fraud or no return (§ 44-30-87).
• Power of Attorney. File Form RI-2848 if represented; the Division will not communicate with non-spouse representatives without it.

15. SOURCES AND REFERENCES

• R.I. Gen. Laws § 44-30-89 (Petition for redetermination): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/INDEX.htm
• R.I. Gen. Laws Chapter 44-30 (Personal Income Tax): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/INDEX.htm
• R.I. Gen. Laws § 8-8-25 (District Court — Sixth Division tax appeal): https://webserver.rilegislature.gov/Statutes/TITLE8/8-8/INDEX.htm
• R.I. Gen. Laws Chapter 42-35 (Administrative Procedures Act): https://webserver.rilegislature.gov/Statutes/TITLE42/42-35/INDEX.htm
• RI Division of Taxation — Administrative Decisions: https://tax.ri.gov/guidance/administrative-decisions
• RI Division of Taxation — Forms (RI-2848 POA, RI-1040, RI-1040NR): https://tax.ri.gov/forms
• RI Division of Taxation — Taxpayer Rights and Responsibilities: https://tax.ri.gov/guidance/information-and-faqs/taxpayer-rights
• 280-RICR-20-00-2 (Administrative Hearing Procedures): https://rules.sos.ri.gov/
• Easton's Point Ass'n v. Coyne, 632 A.2d 1071 (R.I. 1993)
• Boyle v. United States, 469 U.S. 241 (1985) (reasonable-cause standard)

Disclaimer: This template is provided for informational purposes only and does not constitute legal advice. An attorney licensed in Rhode Island must review and customize this document before filing. Laws, citations, and Division procedures change frequently; verify all authorities before use.