State Tax Appeal
PETITION FOR REVIEW
(State Tax Assessment Appeal – Alabama Tax Tribunal)
TABLE OF CONTENTS
- Document Header
- Definitions
- Jurisdiction, Venue & Timeliness
- Operative Allegations & Grounds for Appeal
- Burden of Proof Statement
- Collection-Stay & Bond Provisions
- Representations & Warranties
- Covenants & Continuing Obligations
- Default & Remedies
- Risk Allocation
- Dispute Resolution Framework
- General Provisions
- Prayer for Relief
- Verification
- Certificate of Service
- Execution Block
1. DOCUMENT HEADER
1.1 Title.
PETITION FOR REVIEW OF FINAL ASSESSMENT ISSUED BY THE ALABAMA DEPARTMENT OF REVENUE
1.2 Parties.
a. “Petitioner” – [LEGAL NAME OF TAXPAYER], an [ENTITY TYPE & STATE OF ORGANIZATION / INDIVIDUAL], Alabama Tax Account No. [ACCOUNT NO.].
b. “Respondent” – Alabama Department of Revenue (“ADOR”).
1.3 Recitals.
WHEREAS, Respondent issued a Final Assessment, Assessment No. [ASSESSMENT NO.], dated [DATE], asserting tax, penalty, and interest in the aggregate amount of $[AMOUNT] (the “Assessment”); and
WHEREAS, Petitioner disputes the Assessment on the grounds set forth below and files this Petition within thirty (30) days of the Assessment’s issuance pursuant to Ala. Code § 40-2A-7(b)(5) and Ala. Code §§ 40-2B-1 et seq.;
NOW, THEREFORE, Petitioner respectfully petitions the Alabama Tax Tribunal for relief.
2. DEFINITIONS
Capitalized terms have the meanings given below and apply throughout this Petition unless the context clearly requires otherwise.
“Act” – Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act, Ala. Code §§ 40-2A-1 et seq.
“Assessment” – The Final Assessment identified in Section 1.3 above.
“ATT” or “Tribunal” – The Alabama Tax Tribunal established under Ala. Code §§ 40-2B-1 et seq.
“Collection Stay” – The statutory suspension of enforced collection activity pending final disposition of this appeal.
“Petition” – This Petition for Review, including all exhibits, schedules, and amendments.
“Tax” – All tax, penalty, and interest amounts asserted in the Assessment.
3. JURISDICTION, VENUE & TIMELINESS
3.1 Governing Law. This matter is governed by Alabama state tax law, the Act, and regulations promulgated thereunder.
3.2 Tribunal Jurisdiction. The ATT has exclusive jurisdiction over timely appeals of final assessments under Ala. Code § 40-2B-2(e).
3.3 Venue. Pursuant to Ala. Code § 40-2B-2(g), venue lies exclusively in the ATT.
3.4 Timeliness. The Petition is filed within thirty (30) days of the Assessment date, satisfying Ala. Code § 40-2A-7(b)(5).
4. OPERATIVE ALLEGATIONS & GROUNDS FOR APPEAL
4.1 Factual Background.
a. Tax Period(s): [START DATE] through [END DATE].
b. Tax Type(s): [SALES / USE / INCOME / ETC.].
c. Summary of Audit Findings: [INSERT SUMMARY].
4.2 Errors Alleged.
a. Mathematical or Computational Errors.
b. Misapplication of Law or Regulation.
c. Erroneous Factual Determinations.
d. Constitutional or Procedural Violations.
4.3 Relief Requested.
Petitioner seeks:
i. Complete abatement of the Assessment; or, alternatively,
ii. Re-determination reducing Tax, penalty, and interest to $[AMOUNT]; and
iii. Such further relief as the Tribunal deems just and proper.
4.4 Reservation of Rights. Petitioner reserves the right to amend this Petition, assert additional defenses, and submit supplemental evidence.
5. BURDEN OF PROOF STATEMENT
5.1 General Rule. Petitioner acknowledges that, pursuant to Ala. Code § 40-2A-7(c)(5), the taxpayer bears the burden of proof by a preponderance of the evidence, except as to issues of fraud, penalty, or increases asserted by Respondent, for which Respondent bears the burden.
5.2 Shifted Burdens. Should Respondent introduce new matters, Respondent bears the initial burden on such matters.
6. COLLECTION-STAY & BOND PROVISIONS
6.1 Automatic Stay. Filing this Petition automatically suspends enforced collection activities under Ala. Code § 40-2A-7(c)(4) until a final, non-appealable decision issues.
6.2 Optional Bond. Petitioner [elects / does not elect] to post a supersedeas bond in the amount of $[AMOUNT] to secure any ultimately determined liability.
6.3 Accrual of Interest. Interest continues to accrue during the pendency of this appeal pursuant to Ala. Code § 40-1-44.
7. REPRESENTATIONS & WARRANTIES
7.1 Authority. Petitioner represents that the individual signing this Petition is duly authorized.
7.2 Accuracy of Information. Petitioner warrants, to the best of its knowledge, that all statements herein are true and correct.
7.3 Survival. The representations and warranties in this Section survive dismissal or final adjudication of this Petition.
8. COVENANTS & CONTINUING OBLIGATIONS
8.1 Cooperation. Petitioner shall timely respond to lawful discovery requests and Tribunal orders.
8.2 Notice of Changes. Petitioner must promptly notify Respondent and the Tribunal of any material change affecting this matter, including bankruptcy filings or corporate restructuring.
9. DEFAULT & REMEDIES
9.1 Events of Default.
a. Failure to prosecute the appeal.
b. Failure to comply with Tribunal orders.
c. Failure to appear at scheduled hearings.
9.2 Remedies. Upon default, the Tribunal may dismiss the Petition with prejudice and reinstate the Assessment in full.
9.3 Attorneys’ Fees & Costs. Each party bears its own fees and costs unless otherwise ordered under Ala. Code § 40-2A-7(g).
10. RISK ALLOCATION
10.1 Indemnification. Petitioner shall hold Respondent harmless only for liabilities arising from Respondent’s willful misconduct; otherwise the taxpayer retains liability as mandated by statute.
10.2 Limitation of Liability. Any monetary liability of Petitioner is capped at the amount of Tax, penalty, and interest ultimately adjudicated.
10.3 Force Majeure. Deadlines may be extended for events rendering performance impossible (e.g., natural disasters, courthouse closures).
11. DISPUTE RESOLUTION FRAMEWORK
11.1 Governing Law. Alabama state tax law governs all issues herein.
11.2 Forum Selection. Exclusive venue lies in the ATT; appeals of final ATT decisions shall be taken to the appropriate appellate court under Ala. Code § 40-2B-2(m).
11.3 Limited Arbitration (Optional).
[OPTIONAL – Include only if parties mutually agree.] If, after filing, the parties execute a written submission agreement, collateral disputes not involving substantive tax liability (e.g., discovery disputes) may be submitted to binding arbitration in Montgomery County, Alabama, under the Alabama Arbitration Act.
11.4 Jury Waiver. Petitioner acknowledges that no jury trial right exists in ATT proceedings; any subsequent circuit court action may proceed with a jury only if Petitioner first pays the liability in full and sues for refund, per Ala. Code § 40-2A-7(b)(5) and applicable procedural rules.
11.5 Injunctive Relief. Nothing herein limits the Tribunal’s authority to maintain or lift the statutory Collection Stay.
12. GENERAL PROVISIONS
12.1 Amendments & Waivers. Must be in writing, signed by all parties, and approved by the Tribunal.
12.2 Assignment. Rights under this Petition are non-assignable except by operation of law.
12.3 Severability. If any provision is held invalid, the remainder continues in full force.
12.4 Integration. This Petition, including exhibits, constitutes the entire statement of Petitioner’s claims.
12.5 Electronic Signatures. Permitted under Ala. Code § 8-1A-1 et seq. (Uniform Electronic Transactions Act) and ATT rules.
13. PRAYER FOR RELIEF
WHEREFORE, Petitioner respectfully requests that the Alabama Tax Tribunal:
A. Vacate or substantially reduce the Assessment;
B. Order Respondent to abate penalties and interest as warranted;
C. Maintain the Collection Stay pending final disposition; and
D. Grant such further relief as justice requires.
14. VERIFICATION
I, [NAME], being duly sworn, state that I am [TITLE] of Petitioner and that the facts set forth in the foregoing Petition are true and correct to the best of my knowledge, information, and belief.
_____________________________
[NAME], [TITLE]
Date: [DATE]
Subscribed and sworn before me this ___ day of __________, 20___.
_____________________________
Notary Public
My commission expires: __________
15. CERTIFICATE OF SERVICE
I certify that on [DATE], I served a true and correct copy of this Petition upon the Alabama Department of Revenue, Legal Division, P.O. Box 320001, Montgomery, AL 36132-0001, via [CERTIFIED MAIL / HAND DELIVERY / ELECTRONIC FILING].
_____________________________
[NAME OF COUNSEL]
Counsel for Petitioner
16. EXECUTION BLOCK
Respectfully submitted,
PETITIONER:
[LEGAL NAME]
By: ___________________________
Name: [AUTHORIZED SIGNATORY]
Title: [OFFICER / MEMBER / ETC.]
Date: [DATE]
Counsel:
[LAW FIRM NAME]
[ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
Alabama Bar No.: [BAR NO.]
About This Template
Tax law covers the paperwork that documents income, deductions, disputes, and settlements with the IRS and state tax authorities. Protests, offers in compromise, installment agreement requests, and appeals each have their own forms, supporting documentation, and strict deadlines. Well-prepared tax correspondence is often the difference between a negotiated resolution and an enforcement action with levies, liens, or penalties.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: April 2026