PETITION FOR REDETERMINATION AND REQUEST FOR COLLECTION STAY
Before the Arkansas State Tax Tribunal / Arkansas Tax Appeals Commission
[Docket No.: ____]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
[// GUIDANCE: Delete the Table of Contents if the pleading is filed in a format where TOCs are disfavored by the Clerk’s office.]
1. DOCUMENT HEADER
1.1 Title
PETITION FOR REDETERMINATION OF TAX ASSESSMENT AND REQUEST FOR STAY OF COLLECTION
1.2 Parties
• Petitioner / Taxpayer: [PETITIONER LEGAL NAME], a [STATE OF FORMATION] [ENTITY TYPE / “individual”] with principal place of business/residence at [ADDRESS] (“Petitioner”).
• Respondent: The [Arkansas Department of Finance and Administration / “Department”], by and through its Office of Hearings and Appeals (“Respondent”).
1.3 Recitals
A. On or about [ASSESSMENT DATE], Respondent issued Assessment No. [ASSESSMENT NUMBER] against Petitioner in the amount of $[AMOUNT] for [TAX TYPE] covering the period [TAX PERIOD] (“Assessment”).
B. Petitioner timely filed this Petition pursuant to the Arkansas Tax Procedure Act, Ark. Code Ann. § 26-18-101 et seq., and any successor or supplementary authority (collectively, the “Act”).
C. Petitioner seeks (i) redetermination of the Assessment, and (ii) an automatic stay of enforced collection pending final disposition, except as otherwise provided by law.
1.4 Effective Date & Jurisdiction
This Petition is deemed filed on the date stamped by the Tribunal Clerk (“Effective Date”) and is governed exclusively by Arkansas law.
2. DEFINITIONS
“Act” – has the meaning set forth in Recital B.
“Assessment” – the tax assessment identified in Recital A, including all interest and penalties asserted thereon.
“Collection Stay” – the statutory suspension of enforced collection activity that becomes effective upon timely filing of this Petition under the Act.
“Commission” or “Tribunal” – the Arkansas State Tax Tribunal / Arkansas Tax Appeals Commission, or any successor agency authorized to hear state-tax disputes.
“Contested Issues” – the factual and legal issues enumerated in Section 3.4.
“Petitioner” and “Respondent” – have the meanings assigned in Section 1.2.
[// GUIDANCE: Add, delete, or revise definitions to track the substantive issues raised in each appeal.]
3. OPERATIVE PROVISIONS
3.1 Filing & Timeliness
Petitioner affirms that this Petition is filed within the statutory deadlines prescribed by the Act, specifically within [___] days of the Assessment mailing date.
3.2 Tribunal Jurisdiction
The Tribunal has subject-matter jurisdiction over the Assessment and personal jurisdiction over the parties pursuant to the Act.
3.3 Relief Requested
a. Redetermination of the Assessment in its entirety; or, in the alternative,
b. Redetermination reducing the Assessment to $[ALTERNATIVE AMOUNT];
c. Continuation of the Collection Stay pending final, non-appealable decision; and
d. Such other and further relief as equity and good conscience may require.
3.4 Statement of Contested Issues
- Whether Respondent erred in its legal interpretation of [STATUTE / REGULATION].
- Whether Respondent misapplied the factual record concerning [ISSUE].
- Whether penalties assessed under [CODE SECTION] should be abated for reasonable cause.
3.5 Burden of Proof
Petitioner acknowledges that, under Arkansas law, the burden of proof generally rests upon the taxpayer (except as to penalties for fraud or where otherwise provided by statute). Petitioner will establish by a preponderance of the evidence that the Assessment is erroneous.
3.6 Prayer for Relief
WHEREFORE, Petitioner respectfully prays that the Tribunal grant the relief set forth in Section 3.3 and award such additional relief as may be appropriate.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Petitioner represents that the undersigned signatory is duly authorized to prosecute this appeal.
4.2 Accuracy. Petitioner warrants that all statements of fact herein are true and correct to the best of Petitioner’s knowledge, information, and belief, and are made under penalty of perjury.
4.3 Completeness. Petitioner has produced or will produce all material records in Petitioner’s possession, custody, or control relevant to the Contested Issues.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Petitioner shall promptly comply with reasonable discovery requests, subpoenas, or orders of the Tribunal.
5.2 Notification of Changes. Petitioner will notify the Tribunal and Respondent in writing of any material change to its address, representation, or corporate status within ten (10) days of such change.
5.3 Preservation of Records. Petitioner covenants to maintain and preserve relevant documents until this matter is fully resolved, including any appeals.
6. DEFAULT & REMEDIES
6.1 Events of Default
a. Failure of Petitioner to appear at a duly-noticed hearing without good cause.
b. Failure to comply with an order compelling discovery or production.
6.2 Remedies
a. Dismissal of the Petition with prejudice.
b. Imposition of costs, fees, or sanctions as authorized by the Act or Tribunal Rules.
c. Termination of the Collection Stay upon dismissal or final adverse ruling.
[// GUIDANCE: Tailor cure periods and additional remedies (e.g., attorney-fee shifting) to align with Tribunal rules and the expectations of the presiding Administrative Law Judge.]
7. RISK ALLOCATION
7.1 Indemnification / Burden of Proof. Consistent with Arkansas practice, Petitioner bears the ultimate risk of non-persuasion. No further indemnification applies unless expressly provided by statute.
7.2 Limitation of Liability. Respondent’s liability is statutorily capped at the amount of tax, interest, and penalties at issue.
7.3 Force Majeure. Deadlines may be extended for events beyond the reasonable control of a party (e.g., natural disasters) upon motion and Tribunal approval.
8. DISPUTE RESOLUTION
8.1 Governing Law. Arkansas substantive and procedural law governs this proceeding.
8.2 Forum Selection. Exclusive venue lies in the Tribunal; subsequent judicial review, if any, shall be sought in accordance with Ark. Code Ann. § 26-18-406.
8.3 Arbitration. None; the Tribunal is the exclusive administrative forum.
8.4 Jury Waiver. To the extent a right to jury trial might otherwise exist, the parties acknowledge that such right is unavailable in this administrative forum.
8.5 Injunctive Relief. The statutory Collection Stay shall remain in force absent a jeopardy assessment or other lawful exception.
9. GENERAL PROVISIONS
9.1 Amendments. This Petition may be amended once as of right within [___] days of filing and thereafter only with Tribunal leave.
9.2 Severability. If any provision is adjudged invalid, the remaining provisions shall continue in full force and effect.
9.3 Entire Petition. This document, including all attached exhibits and schedules, constitutes the entirety of Petitioner’s claim for relief.
9.4 Electronic Signatures. Signatures executed and transmitted electronically (e.g., via PDF) shall be deemed originals for all purposes.
10. EXECUTION BLOCK
Respectfully submitted this ___ day of ____, 20__.
[NAME OF ATTORNEY], Arkansas Bar No. [BAR #]
[LAW FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]
Counsel for Petitioner
ON BEHALF OF:
[PETITIONER LEGAL NAME]
By: ________
Name: [AUTHORIZED SIGNATORY]
Title: [Title]
[// GUIDANCE: Attach required Verification, Certificate of Service, and proposed Scheduling Order, if mandated by Tribunal rules. Notarization is generally unnecessary for the Petition itself but verify current Tribunal procedural requirements.]