STATE OF INDIANA
[INSERT NAME OF TAX TRIBUNAL OR “INDIANA TAX COURT”]
PETITION FOR REVIEW OF STATE TAX ASSESSMENT AND REQUEST FOR COLLECTION STAY
Effective Date: [DATE]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1 Appeal & Jurisdiction
3.2 Statement of Facts
3.3 Issues Presented
3.4 Requested Relief
3.5 Collection Stay Request - Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Verification
- Certificate of Service
[// GUIDANCE: This template is drafted for an Indiana state‐level tax assessment appeal. It assumes filing in the Indiana Tax Court (or other authorized state tax tribunal). Practitioners must confirm venue, deadlines, and procedural prerequisites under current Indiana law before use.]
1. DOCUMENT HEADER
1.1 Title
PETITION FOR REVIEW OF [TYPE OF TAX] ASSESSMENT FOR TAX PERIOD [PERIOD] AND REQUEST FOR COLLECTION STAY
1.2 Parties
a. Petitioner: [TAXPAYER LEGAL NAME], a [ENTITY TYPE / “individual”] with principal address [ADDRESS] (“Taxpayer”).
b. Respondent: [“Indiana Department of State Revenue” or other agency], having an address at [ADDRESS] (“Department”).
1.3 Recitals
A. On [ASSESSMENT DATE], the Department issued a proposed assessment of $[AMOUNT] (the “Assessment”) against Taxpayer for alleged deficiencies in [TYPE OF TAX].
B. Taxpayer timely filed a written protest on [DATE], and the Department issued a Letter of Findings on [DATE].
C. Pursuant to Indiana law, Taxpayer now seeks judicial review of the Assessment and contemporaneously requests a stay of collection activity pending final disposition of this matter.
2. DEFINITIONS
The following capitalized terms have the meanings set forth below and apply throughout this Petition:
“Assessment” – the proposed or final tax assessment dated [ASSESSMENT DATE] in the amount of $[AMOUNT] plus statutory penalties and interest.
“Collection Stay” – a temporary suspension of enforced collection activity during the pendency of this appeal, conditioned upon the requirements set forth in Section 3.5.
“Department Record” – the complete administrative file compiled by the Department, including but not limited to audit work papers, correspondence, and the Letter of Findings.
“Tax Court” – the Indiana Tax Court or other designated state tax tribunal having exclusive jurisdiction over this matter.
[Add additional defined terms as needed.]
3. OPERATIVE PROVISIONS
3.1 Appeal & Jurisdiction
a. Timeliness. This Petition is filed within the statutory appeal period measured from the date the Department’s final determination was mailed to Taxpayer.
b. Jurisdiction & Venue. The Tax Court has subject‐matter jurisdiction over state tax disputes and proper venue lies in [COUNTY] County, Indiana.
c. Governing Law. This appeal is governed by Indiana tax law, the Indiana Tax Court Rules, and the Indiana Rules of Trial Procedure, except as expressly modified herein.
3.2 Statement of Facts
- [Concise chronological statement of relevant facts. Use numbered paragraphs.]
- …
3.3 Issues Presented
Issue 1: Whether the Department erred in applying [LEGAL THEORY / STATUTE] to Taxpayer’s [TRANSACTION OR INCOME].
Issue 2: Whether penalties assessed under [STATUTE] should be abated for reasonable cause.
[Add additional issues as necessary.]
3.4 Requested Relief
Taxpayer respectfully requests that the Tax Court:
a. Reverse or modify the Assessment in whole or in part;
b. Abate all related penalties;
c. Award statutory interest as provided by law on any overpayment; and
d. Grant such other and further relief the Court deems just and proper.
3.5 Collection Stay Request
a. Basis. Immediate collection would inflict irreparable economic harm on Taxpayer and undermine the Court’s jurisdiction to grant effective relief.
b. Security. Taxpayer is prepared to (i) post a bond, (ii) deposit the disputed tax under protest, or (iii) provide other adequate security acceptable to the Court in the amount of $[AMOUNT] (the “Security”).
c. Duration. The Collection Stay shall remain in effect until the earliest of:
i. Final, non‐appealable disposition of this action;
ii. Taxpayer’s failure to maintain the Security; or
iii. Further order of the Court.
d. Reservation of Rights. Nothing herein waives the Department’s right to seek dissolution or modification of the Collection Stay upon showing of good cause.
4. REPRESENTATIONS & WARRANTIES
4.1 Taxpayer represents and warrants that:
a. It has standing to bring this appeal and has exhausted all required administrative remedies;
b. All factual statements contained herein are true and correct to the best of Taxpayer’s knowledge, information, and belief, formed after reasonable inquiry; and
c. It is not in default under any prior settlement or payment agreement with the Department affecting the Assessment.
4.2 Survival. These representations and warranties survive dismissal, settlement, or final judgment.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. The parties shall reasonably cooperate in compiling the certified administrative record, exchanging discovery, and scheduling conferences.
5.2 Preservation of Evidence. Each party shall preserve all documents, electronically stored information, and tangible things relevant to the issues presented.
5.3 Notice Obligations. A party must provide prompt written notice of any material change in circumstances that may affect the Court’s jurisdiction, the amount in controversy, or the propriety of the Collection Stay.
6. DEFAULT & REMEDIES
6.1 Events of Default.
a. Failure by Taxpayer to maintain the Security required for the Collection Stay;
b. Willful failure by either party to comply with discovery orders;
c. Violation of Court‐ordered deadlines after the expiration of any cure period.
6.2 Remedies.
a. Upon default, the non‐defaulting party may seek (i) dissolution of the Collection Stay, (ii) monetary sanctions, (iii) dismissal of claims or defenses, and/or (iv) any other relief authorized by law.
b. Attorney Fees. The prevailing party may move for an award of reasonable attorney fees and costs as permitted by Indiana law or Court rule.
7. RISK ALLOCATION
7.1 Burden of Proof. Taxpayer acknowledges that, except as otherwise provided by statute, it bears the burden of proving that the challenged Assessment is erroneous.
7.2 Limitation of Liability. The Department’s monetary exposure in this action shall not exceed the amount of the Assessment plus statutory interest, and Taxpayer’s exposure shall not exceed the amount of contested tax, penalties, and interest lawfully due.
7.3 Force Majeure. Neither party shall be liable for failure to meet procedural deadlines caused by events beyond its reasonable control, provided it promptly notifies the other party and the Court.
8. DISPUTE RESOLUTION
8.1 Governing Law. Indiana substantive and procedural law governs all matters arising out of or relating to this Petition.
8.2 Forum Selection. Exclusive jurisdiction and venue lie with the Indiana Tax Court (or other designated Indiana tax tribunal).
8.3 Limited Arbitration. Any ancillary dispute between the parties that (i) does not involve the merits of the Assessment and (ii) is not within the exclusive jurisdiction of the Tax Court shall be submitted to confidential, binding arbitration under the Commercial Arbitration Rules of the American Arbitration Association.
8.4 Jury Waiver. To the extent a jury trial might otherwise be available, each party irrevocably waives any right to trial by jury regarding the subject matter of this Petition.
8.5 Injunctive Relief. Nothing in this Section limits a party’s right to seek preliminary or permanent injunctive relief, including but not limited to the Collection Stay addressed in Section 3.5.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. No amendment to this Petition is effective unless in writing and filed with the Court. No waiver of any provision is effective unless expressly stated in a written filing.
9.2 Assignment. Neither party may assign its rights or delegate its obligations without Court approval.
9.3 Successors & Assigns. This Petition binds and benefits the parties and their respective successors and permitted assigns.
9.4 Severability. If any provision is held invalid or unenforceable, the remaining provisions remain in full force and effect, and the Court may reform the invalid provision to the minimum extent necessary to render it enforceable.
9.5 Integration. This Petition, together with all filings and exhibits, constitutes the entire agreement of the parties concerning the subject matter herein.
9.6 Electronic Signatures. Signatures transmitted electronically or by facsimile are deemed original for all purposes.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the parties execute this Petition as of the Effective Date.
TAXPAYER
By: ____
Name: [AUTHORIZED SIGNATORY]
Title: [POSITION]
Date: _______
ATTORNEY FOR TAXPAYER
By: ____
Name: [ATTORNEY NAME] (# [BAR NUMBER])
Firm: [LAW FIRM NAME]
Address: [ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]
Date: _______
RESPONDENT (ACKNOWLEDGMENT OF SERVICE ONLY)
By: ____
Name: [AUTHORIZED SIGNATORY]
Title: [POSITION]
Date: _______
[// GUIDANCE: Depending on tribunal rules, the Department may not sign the Petition; include “Acknowledgment of Service” only if required.]
11. VERIFICATION
I, [TAXPAYER REPRESENTATIVE NAME], declare under the penalties of perjury that I have examined the foregoing Petition, and to the best of my knowledge, information, and belief, it is true, correct, and complete.
Signature
Date: ____
12. CERTIFICATE OF SERVICE
I hereby certify that on the ____ day of [MONTH], [YEAR], a true and correct copy of the foregoing Petition was served upon the following by [method of service compliant with tribunal rules]:
- [NAME], Counsel for Respondent
[ADDRESS]
[EMAIL]
[ATTORNEY NAME]
[// GUIDANCE:
1. Verify current filing deadlines (often 60 days from final determination).
2. Confirm bond, deposit, or other security acceptable for a Collection Stay.
3. Attach required exhibits: assessment notice, protest, Letter of Findings, proof of bond (if available), etc.
4. Adapt arbitration clause or remove entirely if tribunal rules prohibit arbitration of any ancillary issues.
5. Review Indiana Trial Rule 6(E) and Tax Court Rule 5 for proper service and computation of time.
6. Consider adding a motion for summary judgment template as separate exhibit for common “paper” assessments.]