PETITION FOR STATE TAX ASSESSMENT APPEAL
and Request for Collection Stay
(State of Alaska – Tax Tribunal)
[// GUIDANCE: This template is drafted for appeals brought under Alaska Revenue Administration statutes (Title 43, Ch. 05) and the Alaska State Tax Tribunal rules. It is intentionally broad so it can be used for income, excise, royalty, or other state taxes. Bracketed items must be completed or tailored before filing.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
1.1 Parties
a. “Taxpayer”: [FULL LEGAL NAME OF TAXPAYER], an [entity type/state] with principal place of business at [address], Alaska Taxpayer Identification No. [TIN].
b. “Department”: State of Alaska, Department of Revenue, Tax Division.
c. “Tribunal”: Alaska State Tax Tribunal located within the Office of Administrative Hearings (“OAH”).
1.2 Recitals
A. The Department issued Assessment No. [ASSESSMENT NUMBER] on [Assessment Date] in the amount of $[AMOUNT] (the “Assessment”) for [Tax Type / Period].
B. Taxpayer timely requested an informal conference and now seeks formal review before the Tribunal.
C. Taxpayer has [paid / posted surety / posted cash bond] equal to the uncontested portion of the Assessment as required under applicable Alaska law, and hereby petitions for redetermination and requests a stay of collection.
D. The parties desire to set forth their respective rights, duties, and procedural understandings in this Petition (“Petition” or “Agreement”).
1.3 Effective Date
This Petition becomes effective on the date it is file-stamped by the Tribunal (the “Effective Date”).
1.4 Governing Law
All issues are governed by Alaska state tax law and the Tribunal’s procedural rules.
2. DEFINITIONS
For purposes of this Petition, the following terms have the meanings indicated. Defined terms appear in bold italics throughout.
- “Administrative Record” – all materials required to be produced under Section 5.1.
- “Appeal” – the formal proceeding initiated by this Petition seeking redetermination of the Assessment.
- “Applicable Law” – Alaska Statutes Title 43, Chapter 05; implementing regulations; and the Tribunal’s procedural rules.
- “Assessment” – the tax, interest, and penalties identified in Recital A, as the same may be amended.
- “Burden of Proof” – the statutory obligation of the Taxpayer to establish by a preponderance of the evidence that the Assessment is erroneous.
- “Collection Stay” – suspension of enforced collection activities during the pendency of the Appeal, subject to Section 3.4.
- “Confidential Information” – any taxpayer information protected from public disclosure under Alaska law.
- “Department” – as defined in Section 1.1(b).
- “Hearing Officer” – the administrative law judge assigned by the OAH to preside over the Appeal.
- “Taxpayer” – as defined in Section 1.1(a).
- “Tribunal” – as defined in Section 1.1(c).
3. OPERATIVE PROVISIONS
3.1 Initiation of Appeal
a. Filing. Taxpayer hereby files this Petition within [30/60/180] days of the Department’s final administrative decision, satisfying all jurisdictional prerequisites.
b. Service. Concurrently with filing, Taxpayer shall serve true copies on the Department in the manner prescribed by Tribunal rule.
3.2 Statement of Issues
Taxpayer contests the Assessment on the following grounds:
1. [Enumerate specific legal and factual challenges]
2. […]
3.3 Requested Relief
Taxpayer requests that the Tribunal:
a. Redetermine the Assessment to $[amount]/zero;
b. Refund or credit any overpayment with statutory interest; and
c. Grant all other relief the Tribunal deems just.
3.4 Collection Stay
a. Automatic Stay. Upon the Tribunal’s acceptance of this Petition and confirmation that Taxpayer has satisfied security requirements, enforced collection of the contested portion of the Assessment is stayed.
b. Duration. The Collection Stay remains in effect until a final, non-appealable order issues, unless lifted under Section 6.2.
c. Scope. The stay does not bar accrual of statutory interest.
3.5 Performance Deadlines
All procedural deadlines shall follow Applicable Law unless the Hearing Officer orders otherwise. Failure to comply constitutes an Event of Default (Section 6.1).
4. REPRESENTATIONS & WARRANTIES
4.1 By Taxpayer
a. Organization & Authority. Taxpayer is duly organized, in good standing, and authorized to file this Petition.
b. Accuracy. All statements of fact herein and in supporting schedules are true, correct, and complete in all material respects.
c. Compliance. Taxpayer has complied with pre-appeal payment or bonding obligations under Applicable Law.
4.2 By Department
a. Jurisdiction. The Department acknowledges the Tribunal’s jurisdiction over this Appeal.
b. Records. The Department will produce all non-privileged documents relevant to the Assessment.
4.3 Survival
The representations and warranties survive dismissal or final resolution of the Appeal.
5. COVENANTS & RESTRICTIONS
5.1 Production of Administrative Record
Within [30] days after service of this Petition, the Department shall produce the Administrative Record to Taxpayer and file the certification required by Tribunal rule.
5.2 Confidentiality
Each party shall safeguard Confidential Information and use it solely for purposes of the Appeal, subject to statutory disclosure obligations.
5.3 Cooperation
The parties shall reasonably cooperate in scheduling conferences, exchanging exhibits, and stipulating uncontested facts.
5.4 Notice & Cure
A party asserting non-compliance shall provide written notice describing the breach. The breaching party has [10] days to cure before further remedies attach.
6. DEFAULT & REMEDIES
6.1 Events of Default
a. Failure to satisfy payment/bonding obligations;
b. Failure to meet discovery or filing deadlines;
c. Material misrepresentation.
6.2 Tribunal Remedies
Upon an Event of Default, the Tribunal may:
1. Dismiss the Petition with prejudice (Taxpayer default);
2. Strike the Department’s pleadings or impose sanctions (Department default);
3. Lift the Collection Stay;
4. Award costs or attorney fees as permitted by law.
[// GUIDANCE: Alaska generally follows the “American Rule” but certain statutes allow fee-shifting in tax matters. Consider inserting a fee provision if advantageous.]
7. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof
Taxpayer shall defend, indemnify, and hold the Department harmless from any claim, cost, or expense arising from Taxpayer’s failure to meet its Burden of Proof, except to the extent caused by Departmental error or misconduct.
7.2 Limitation of Liability
The Department’s liability under this Appeal, inclusive of interest and allowable costs, shall not exceed the amount of the Assessment. Neither party is liable for consequential or punitive damages.
7.3 Force Majeure
Neither party is liable for delay caused by events beyond its reasonable control (e.g., natural disasters, government shutdowns). Procedural deadlines shall be equitably tolled.
8. DISPUTE RESOLUTION
8.1 Governing Law
This Petition and all substantive issues are governed by Alaska state tax law and regulations.
8.2 Forum Selection
Exclusive venue lies with the Alaska State Tax Tribunal (OAH). Any subsequent judicial review shall be brought in the Alaska Superior Court, Third Judicial District, unless Applicable Law specifies otherwise.
8.3 Limited Arbitration / Alternative Dispute Resolution
The parties may, by mutual written agreement, submit specific issues to non-binding mediation or binding arbitration; however, jurisdictional questions and final Assessment determinations remain with the Tribunal.
8.4 Jury Waiver
Taxpayer acknowledges that Alaska law affords limited jury availability in tax disputes and expressly waives any right thereto to the extent permissible.
8.5 Injunctive Relief Preservation
Nothing herein limits either party’s right to seek equitable relief to enforce the Collection Stay or protect statutory rights.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers
Must be in writing, signed by both parties, and approved by the Hearing Officer if required.
9.2 Assignment
Neither party may assign rights or delegate duties under this Petition without prior written consent, except that the Department may assign to a successor agency by operation of law.
9.3 Successors & Assigns
This Petition binds and benefits the parties and their lawful successors and permitted assigns.
9.4 Severability
If any provision is held invalid, the remainder is enforced to the fullest extent permitted, and the Tribunal may reform the provision to achieve its intent.
9.5 Integration
This Petition, together with all filed schedules and exhibits, constitutes the entire agreement relating to the Appeal and supersedes all prior understandings.
9.6 Counterparts & Electronic Signatures
This Petition may be executed in counterparts and by electronic signature, each deemed an original and together one instrument.
10. EXECUTION BLOCK
| TAXPAYER | STATE OF ALASKA, DEPARTMENT OF REVENUE |
| By: _____ | By: _____ |
| Name: [Name] | Name: [Name] |
| Title: [Title] | Title: [Title] |
| Date: [Date] | Date: [Date] |
[Seal/Notary Acknowledgment if required]
[// GUIDANCE:
1. File the executed Petition with the OAH clerk and serve the Department as required.
2. Attach supporting schedules: (i) copy of Assessment, (ii) proof of payment/bond, (iii) statement of contested issues, (iv) exhibits index.
3. Calendar all Tribunal deadlines immediately upon docketing.
4. Consider seeking an early status conference to narrow issues and discuss settlement possibilities.]