State Tax Appeal

Connecticut State Tax Appeal

Drafting aid for a protest to the Department of Revenue Services Appellate Division and a tax-specific appeal to the Superior Court

IMPORTANT — IDENTIFY THE TAX-SPECIFIC ROUTE

Connecticut does not use a generic statewide “Tax Tribunal” petition for the DRS matters covered here. The ordinary sequence is a written protest to the Commissioner of Revenue Services, followed by a tax-specific appeal to the Superior Court for the Judicial District of New Britain after the Commissioner issues the appealable determination.

DRS's current protest guidance states that a protest of a notice of assessment, proposed refund disallowance, or other determination generally must be received or bear a United States postmark within 60 days after the date of the notice. A protest of a jeopardy assessment must be received or bear a United States postmark within 10 days after the date of the notice. Use the shorter deadline shown on the notice when applicable.

Municipal property tax is separate

This template is not a municipal real-estate, personal-property, or motor-vehicle tax appeal. The Connecticut Judicial Branch identifies municipal property-tax routes under Conn. Gen. Stat. §§ 12-117a and 12-119 and directs those appeals initially to the judicial district where the municipality is located. Do not use the New Britain DRS caption below for a municipal appeal without confirming the governing statute and venue.

Payment, interest, and cash-bond warning

• DRS states that interest continues to accrue on unpaid assessed tax while an administrative protest is considered.
• Conn. Gen. Stat. § 12-39m permits—but does not require—a taxpayer to make a written-designated deposit in the nature of a cash bond to limit interest on the portion treated as deposited without conceding liability.
• DRS Form APL-004 is the designated cash-bond form. Filing APL-004 is not itself a protest.
• Do not insert a fictional automatic collection stay or mandatory “10% deposit.” The bond or recognizance required with a court citation under §§ 12-237, 12-422, and 12-730 is a bond or recognizance to prosecute the appeal and comply with court orders, not the former template's invented 10% assessment deposit.

PART A — DRS APPELLATE DIVISION PROTEST

CONNECTICUT DEPARTMENT OF REVENUE SERVICES
APPELLATE DIVISION

A-1. Taxpayer and Notice Information

A-2. Statement of Protest

Taxpayer protests the attached [NOTICE TITLE AND CASE IDENTIFICATION NUMBER] and requests review by the DRS Appellate Division.

This protest is timely because [IDENTIFY THE CONTROLLING STATUTE OR THE DRS 60-DAY / 10-DAY RULE, THE TRIGGER DATE, AND THE DEADLINE CALCULATION].

Taxpayer contests the following tax, penalty, interest, or refund determination:

A-3. Grounds

Ground 1 — [SHORT TITLE]

1. DRS determination: [IDENTIFY THE ADJUSTMENT OR DISALLOWANCE].
2. Material facts: [STATE THE RELEVANT FACTS WITH RECORD REFERENCES].
3. Taxpayer's position: [STATE THE CORRECT TAX TREATMENT].
4. Authority: [CITE THE CURRENT STATUTE, REGULATION, OR OTHER AUTHORITY].
5. Requested correction: [STATE THE AMOUNT AND RELIEF].

Ground 2 — [SHORT TITLE]

1. DRS determination: [____].
2. Material facts: [____].
3. Taxpayer's position: [____].
4. Authority: [____].
5. Requested correction: [____].

A-4. Requested Action

Taxpayer requests that the Commissioner:

1. reconsider the disputed assessment, penalty, interest, or refund disallowance;
2. grant an oral hearing if requested and available under the controlling statute;
3. correct the determination as shown in the attached computation; and
4. issue a written final determination identifying the findings and basis for decision.

A-5. Exhibits

A-6. Signature

I declare that the factual statements in this protest and its attachments are true and complete to the best of my knowledge and belief.

Administrative Filing Checklist

• ☐ Current Form APL-002 completed and signed
• ☐ Notice and schedules attached
• ☐ Every disputed item and amount identified
• ☐ Grounds, facts, current authority, and computation supplied
• ☐ Form LGL-001 attached if a representative will act
• ☐ Filing method and current DRS address or fax confirmed
• ☐ Receipt, fax confirmation, or timely United States postmark retained
• ☐ Interest and optional § 12-39m cash-bond deposit evaluated separately

PART B — SUPERIOR COURT TAX APPEAL

SUPERIOR COURT
JUDICIAL DISTRICT OF NEW BRITAIN

COMPLAINT / TAX APPEAL

Plaintiff alleges:

1. Plaintiff is [FULL LEGAL NAME, ENTITY TYPE IF APPLICABLE, AND ADDRESS].

2. Defendant is the Commissioner of Revenue Services.

3. This appeal concerns [CORPORATION BUSINESS / SALES AND USE / INCOME] tax for [PERIODS].

4. The controlling appeal statute is Conn. Gen. Stat. § [12-237 / 12-422 / 12-730].

5. On [DATE], the Commissioner issued or mailed the attached [FINAL DETERMINATION / ORDER / DISALLOWANCE]. It was served or mailed as follows: [STATE THE FACTS AND ATTACH PROOF].

6. This appeal is filed no later than 30 days after the statutory trigger because [SHOW THE DATE CALCULATION].

7. The Superior Court for the Judicial District of New Britain has authority under the selected tax-specific appeal statute.

8. Plaintiff has caused a citation to the Commissioner to be issued, returnable, served, and returned in the manner required for a civil summons, and has provided the bond or recognizance required by the selected appeal statute.

9. The Commissioner's determination states:

Count I — [LEGAL OR COMPUTATIONAL ERROR]

10. The Commissioner determined [____].

11. The determination is erroneous because [MATERIAL FACTS, COMPUTATION, AND CURRENT AUTHORITY].

12. The correct result is [____].

Count II — [FACTUAL ERROR]

13. The Commissioner found [____].

14. The record establishes [____].

15. Plaintiff requests [____].

Prayer for Relief

WHEREFORE, Plaintiff requests that the Court:

1. sustain this appeal;
2. reverse or modify the disputed determination;
3. determine the correct tax, penalty, interest, refund, or credit;
4. order any refund and interest authorized by the controlling statute; and
5. grant any other equitable relief authorized by law.

Signature

Court Filing and Service Checklist

The Judicial Branch's Tax and Administrative Appeals Session FAQ identifies the following filing package. Confirm all current forms, fees, electronic-filing requirements, return-date rules, and service requirements before filing.

• ☐ Signed and certified complaint / appeal returnable to the Judicial District of New Britain
• ☐ Citation / summons naming the Commissioner
• ☐ Bond or recognizance to prosecute the appeal as required by the selected statute
• ☐ Statement of amount in demand
• ☐ Marshal's return showing service of the complaint / appeal, citation, recognizance, and amount-in-demand statement
• ☐ Commissioner's final determination and proof of mailing or service
• ☐ Filing deadline independently calculated from the current tax-specific statute
• ☐ No reliance on the Judicial Branch FAQ's older “one month” wording where the current statute says 30 days

SOURCES AND REFERENCES

• Connecticut DRS — Filing a Protest
• Connecticut DRS — IP 2000(18), Deposits in the Nature of a Cash Bond
• Connecticut Judicial Branch — Tax and Administrative Appeals Session FAQs
• Connecticut General Statutes, Chapter 208 — Corporation Business Tax
• Connecticut General Statutes, Chapter 219 — Sales and Use Taxes
• Connecticut General Statutes, Chapter 229 — Income Tax
• Connecticut General Statutes, Chapter 202 — Collection of State Taxes