PETITION FOR REDETERMINATION AND APPEAL OF STATE TAX ASSESSMENT
Before the Idaho State Tax Commission and, If Necessary, the Idaho Board of Tax Appeals
(“State Tax Appeal” Template – Idaho)
[// GUIDANCE: This template is drafted for use in contesting an Idaho State tax assessment (income, sales/use, withholding, or other state-administered tax). Customize all bracketed items before filing. Confirm procedural timelines and filing fees with the Idaho State Tax Commission (“Commission”) and the Idaho Board of Tax Appeals (“BTA”).]
I. DOCUMENT HEADER
- Petitioner: [LEGAL NAME OF TAXPAYER], a [state/country] [entity type/individual] with principal place of business/residence at [ADDRESS] (“Petitioner”).
- Respondent: Idaho State Tax Commission, an agency of the State of Idaho, located at 11321 W. Chinden Blvd., Boise, ID 83714 (“Commission”).
- Notice of Deficiency Determination/Assessment: No. [ASSESSMENT NUMBER] dated [DATE] (the “Assessment”).
- Effective Filing Date of Petition: [DATE FILED] (“Effective Date”).
- Governing Law & Forum: This Petition is governed by Idaho state tax law; initial jurisdiction lies with the Commission, with de novo appeal rights to the BTA.
- Relief Requested: Set forth in Section 3.4, infra.
II. DEFINITIONS
For purposes of this Petition, capitalized terms have the meanings set forth below:
“Assessment” – the Notice of Deficiency Determination (or Notice of Jeopardy Determination) identified in Header ¶ 3.
“Board” or “BTA” – the Idaho Board of Tax Appeals.
“Collection Stay” – the statutory suspension of enforced collection activity while an appeal is pending, subject to the exceptions in Section 3.6.
“Commission” – the Idaho State Tax Commission.
“Petition” – this Petition for Redetermination and Appeal, including all attachments, exhibits, and amendments.
“Statute of Limitations” – the deadline for issuance of an assessment or refund claim under applicable Idaho law.
“Taxpayer Burden of Proof” – the preponderance-of-evidence standard Petitioner must meet to prevail.
“Tribunal” – collectively, the Commission in administrative hearing capacity and, on further appeal, the BTA.
[// GUIDANCE: Add additional defined terms (e.g., “Tax Type,” “Tax Periods”) as needed for the specific assessment.]
III. OPERATIVE PROVISIONS
3.1 Purpose. Petitioner files this Petition to (a) contest the factual and legal basis of the Assessment, (b) obtain a formal administrative hearing, and (c) secure all relief to which Petitioner is entitled.
3.2 Timeliness. This Petition is filed within the statutory appeal period measured from the mailing date of the Assessment.
[// GUIDANCE: Idaho law presently allows 63 days; verify before filing.]
3.3 Jurisdiction & Venue. The Commission has initial jurisdiction. Should Petitioner be aggrieved by the Commission’s decision, Petitioner elects forum before the BTA under Idaho law, waiving any right to a jury trial unavailable in such administrative forums.
3.4 Relief Requested. Petitioner respectfully requests:
(a) Complete abatement of the Assessment, including tax, interest, and penalties; or, in the alternative,
(b) Re-determination reflecting the correct taxable amount of $[AMOUNT];
(c) Refund or credit of any tax overpayment with statutory interest;
(d) Continuation of the Collection Stay through final disposition; and
(e) Such further relief as equity and good conscience require.
3.5 Grounds for Appeal. Without limitation, Petitioner asserts:
(a) Factual errors (e.g., erroneous income allocation, computational mistakes);
(b) Misapplication of Idaho tax statutes and regulations;
(c) Constitutional or statutory protections (e.g., due-process, commerce-clause considerations);
(d) Expiration of Statute of Limitations;
(e) Penalty abatement factors (reasonable cause, absence of willful neglect).
3.6 Collection Stay. Pursuant to Idaho law, enforced collection is automatically stayed upon timely filing of this Petition and remains in effect until (i) final determination of the appeal or (ii) Petitioner’s default or withdrawal. The stay does not toll interest accrual unless ordered otherwise.
3.7 Burden of Proof. Petitioner acknowledges and accepts the Taxpayer Burden of Proof. All documentary evidence, witness testimony, and legal authorities in support of this Petition will be provided in accordance with Section 4.1.
3.8 Evidentiary Support. Petitioner will submit the following:
(a) Affidavit of [NAME], [TITLE];
(b) Schedule of corrected tax computations (Exhibit A);
(c) Copies of relevant returns and workpapers (Exhibit B);
(d) Legal memorandum (Exhibit C).
[// GUIDANCE: Tailor exhibits to the tax type and issues.]
3.9 Conditions Precedent. Petitioner has (i) fully exhausted informal conference procedures, or (ii) waives further administrative review prior to hearing.
IV. REPRESENTATIONS & WARRANTIES
4.1 Accuracy of Information. Petitioner represents that all factual assertions herein and in supporting documentation are true, correct, and complete to the best of Petitioner’s knowledge.
4.2 Authority to File. The undersigned is duly authorized to file this Petition on behalf of Petitioner and to bind Petitioner in these proceedings.
4.3 Survival. The representations in this Section survive withdrawal or dismissal of the Petition and remain enforceable for purposes of any cost or sanctions award.
V. COVENANTS & RESTRICTIONS
5.1 Ongoing Cooperation. Petitioner covenants to furnish additional information reasonably requested by the Tribunal within [##] days of such request.
5.2 Compliance with Tax Obligations. Petitioner will remain current on all post-petition tax obligations to avoid dismissal for failure to comply.
5.3 Notice of Changes. Petitioner must promptly notify the Tribunal and the Commission of any material change in contact information or legal status.
VI. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute default:
(a) Failure to prosecute the Petition;
(b) Failure to appear at duly noticed hearings;
(c) Failure to comply with discovery or information requests.
6.2 Cure Period. Petitioner shall have ten (10) days after notice of default to cure, absent which the Tribunal may dismiss the Petition with prejudice.
6.3 Remedies. Upon default, the Commission may re-commence enforced collection, and the Tribunal may award costs, fees, or other appropriate sanctions.
6.4 Attorney Fees & Costs. Reasonable attorney fees and costs may be awarded to the prevailing party if the opposing party’s position is found frivolous, groundless, or unreasonable.
VII. RISK ALLOCATION
7.1 Indemnification. Petitioner shall indemnify and hold the Commission harmless from any third-party claims arising from Petitioner’s intentional misrepresentation or fraudulent conduct in connection with this Petition.
7.2 Limitation of Liability. The Commission’s liability, if any, is capped at the amount of tax, penalties, and interest improperly assessed, exclusive of statutory attorney fees where awarded.
7.3 Force Majeure. Deadlines may be extended for events beyond the reasonable control of a party (e.g., natural disaster, service interruptions) upon written motion and Tribunal approval.
VIII. DISPUTE RESOLUTION
8.1 Governing Law. Idaho state tax law governs all substantive issues; Idaho administrative procedure governs all procedural matters.
8.2 Forum Selection. Primary forum: Idaho State Tax Commission. Secondary forum (appeal): Idaho Board of Tax Appeals. No party may institute judicial proceedings until administrative remedies are exhausted, except as otherwise provided by law.
8.3 Limited Arbitration. By mutual written stipulation, discrete factual issues may be submitted to binding arbitration under Idaho Uniform Arbitration Act; such arbitration does not divest the Tribunal of jurisdiction over remaining issues.
8.4 Jury Waiver. The parties acknowledge that no jury trial right exists for administrative tax appeals; any subsequent judicial review shall be on the record created below.
8.5 Injunctive Relief Preservation. Nothing herein limits either party’s right to seek emergency relief in district court to enforce or modify the Collection Stay.
IX. GENERAL PROVISIONS
9.1 Amendment. This Petition may be amended as of right within [30] days of the Effective Date, or thereafter only upon leave of the Tribunal.
9.2 Assignment. No assignment of rights or obligations under this Petition is permitted absent written consent of all parties and Tribunal approval.
9.3 Successors & Assigns. This Petition binds and benefits the parties and their respective successors, permitted assigns, personal representatives, and heirs.
9.4 Severability. If any provision is held invalid, the remaining provisions remain in full force to the maximum extent permitted.
9.5 Integration. This Petition, together with attached exhibits, constitutes the entire statement of Petitioner’s claim and supersedes all prior or contemporaneous submissions.
9.6 Counterparts & Electronic Signatures. This Petition may be executed in counterparts; electronic signatures are deemed original for all purposes.
X. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned executes this Petition as of the Effective Date.
| Petitioner | |
|---|---|
| Signature: ________ | Date: ___ |
| Printed Name: [NAME] | Title/Capacity: [OFFICER, MEMBER, INDIVIDUAL] |
| Representative/Attorney of Record | |
|---|---|
| Signature: ________ | Date: ___ |
| Printed Name: [ATTORNEY NAME] | Idaho Bar No.: [BAR #] |
| Firm: [FIRM NAME] | Address: [FIRM ADDRESS] |
| Telephone: [PHONE] | Email: [EMAIL] |
[// GUIDANCE: Attach Notary acknowledgment if filing rules require sworn verification.]
CERTIFICATE OF SERVICE
I hereby certify that on this ___ day of ____, 20__, I served a true and correct copy of the foregoing Petition for Redetermination and Appeal of State Tax Assessment upon the Idaho State Tax Commission by [U.S. Mail, certified return-receipt requested / electronic filing portal / hand delivery] at the address set forth above.
[NAME], [Title]
EXHIBIT INDEX
A – Corrected Tax Computations
B – Returns, Schedules, and Workpapers
C – Legal Memorandum of Authorities
D – Affidavits/Declarations
E – [ADDITIONAL EXHIBITS]
[// GUIDANCE: Index all attachments. Each exhibit should be separately paginated and clearly labeled.]