NOTICE OF APPEAL AND PETITION FOR REVIEW OF STATE TAX ASSESSMENT
(Kansas State Board of Tax Appeals – “Tribunal”)
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1. Commencement of Appeal
3.2. Statement of Contested Issues
3.3. Requested Relief
3.4. Hearing Procedures
3.5. Evidence & Burden of Proof
3.6. Collection-Stay Provisions - Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Exhibits & Schedules
1. DOCUMENT HEADER
1.1 Title. Notice of Appeal and Petition for Review of State Tax Assessment (this “Petition”).
1.2 Parties.
• Appellant / “Taxpayer”: [LEGAL NAME], a [State] [Entity Type] with its principal place of business at [Address].
• Respondent / “Department”: The Kansas Department of Revenue.
1.3 Recitals.
A. On [Assessment Date] the Department issued Assessment No. [Number] (the “Assessment”) against Taxpayer in the amount of $[Amount] for [type of tax] covering the period [Taxable Period].
B. On [Protest Date] Taxpayer timely filed a written protest pursuant to applicable Kansas law.
C. The Department issued its Final Determination on [Date] (the “Final Determination”).
D. Taxpayer now timely appeals to the Kansas State Board of Tax Appeals (the “Tribunal”) under governing Kansas statutes (the “Kansas Tax Appeals Statutes”).
1.4 Effective Date. This Petition is effective as of the date filed with the Tribunal (the “Effective Date”).
1.5 Jurisdiction. This matter is governed by Kansas state tax law, and venue lies exclusively with the Tribunal absent further judicial review.
2. DEFINITIONS
For purposes of this Petition, the terms below have the following meanings:
“Assessment” – The Notice of Assessment issued by the Department on [Assessment Date], including all penalties and interest asserted therein.
“Burden of Proof Standard” – Preponderance of the evidence unless a higher standard is imposed by applicable law for specific issues (e.g., fraud penalties).
“Collection Stay” – The statutory suspension of enforced collection of the Disputed Tax during the pendency of this appeal, conditioned upon posting of adequate security as required by the Tribunal.
“Department” – The Kansas Department of Revenue, its successors, assigns, agents, and representatives.
“Disputed Tax” – The portion of the Assessment challenged in this Petition, exclusive of any amounts conceded and paid by Taxpayer.
“Final Determination” – The Department’s written decision on Taxpayer’s protest dated [Date].
“Kansas Tax Appeals Statutes” – The provisions of the Kansas Statutes Annotated governing protests and appeals of state tax assessments.
“Notice of Appeal” – This Petition together with all attached Exhibits, Schedules, and required filing fees.
“Taxpayer” – The appellant identified in Section 1.2, including its successors and permitted assigns.
“Tribunal” – The Kansas State Board of Tax Appeals, or such successor administrative body as may be designated by Kansas law to hear state tax assessment appeals.
[// GUIDANCE: Add additional defined terms as needed; keep alphabetical order.]
3. OPERATIVE PROVISIONS
3.1 Commencement of Appeal
(a) Taxpayer hereby files this Notice of Appeal within the statutory time limit following issuance of the Final Determination.
(b) Copies of the Assessment, Protest, Final Determination, and supporting documentation are attached hereto as Exhibits A–D.
3.2 Statement of Contested Issues
Taxpayer contests the Assessment on the following grounds:
1. [ISSUE 1 – e.g., Statutory Exemption Misapplied]
2. [ISSUE 2 – e.g., Nexus / Jurisdictional Challenge]
3. [ISSUE 3 – e.g., Audit Methodology Error]
3.3 Requested Relief
Taxpayer respectfully requests that the Tribunal:
(a) Vacate or reduce the Assessment in accordance with the evidence;
(b) Abate all associated penalties and interest;
(c) Award such other relief as the Tribunal deems just and proper.
3.4 Hearing Procedures
(a) Taxpayer requests an in-person evidentiary hearing before the Tribunal.
(b) Taxpayer reserves the right to submit pre-hearing and post-hearing briefs, witness lists, and exhibits per Tribunal rules.
(c) Discovery shall proceed in accordance with the Kansas Tax Appeals Statutes and applicable Tribunal regulations.
3.5 Evidence & Burden of Proof
(a) Consistent with Kansas law, Taxpayer bears the Burden of Proof Standard to show the Assessment is erroneous or excessive.
(b) The Department retains the initial burden to produce its audit file and establish a prima facie case of taxability.
(c) All evidence will be admitted subject to the Kansas rules of evidence applicable to administrative proceedings.
3.6 Collection-Stay Provisions
(a) Filing of this Petition operates as an automatic Collection Stay on the Disputed Tax, provided Taxpayer posts security acceptable to the Tribunal within [__] days of the Effective Date.
(b) The Department shall not levy, garnish, or otherwise collect the Disputed Tax during the Collection Stay, except as authorized by written Tribunal order for good cause shown.
4. REPRESENTATIONS & WARRANTIES
4.1 Taxpayer represents and warrants that:
(a) It is duly organized, validly existing, and in good standing under the laws of its state of formation;
(b) The individual executing this Petition on Taxpayer’s behalf is duly authorized to do so;
(c) All factual statements herein and in the attached Exhibits are true, correct, and complete to the best of its knowledge, information, and belief.
4.2 Department representations are deemed those set forth in the Assessment and Final Determination.
4.3 Survival. The representations and warranties in this Section 4 survive dismissal, settlement, or final adjudication of this appeal.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. The parties shall reasonably cooperate in scheduling, discovery, and submission of stipulated facts.
5.2 Production of Records. Taxpayer agrees to produce all relevant books, records, and electronic data within its custody or control upon reasonable request and subject to confidentiality protections.
5.3 Confidentiality. All proprietary, trade secret, or personal identifying information exchanged shall be maintained as confidential and used solely for purposes of this proceeding, subject to Kansas open-records limitations.
5.4 Payment of Uncontested Amounts. Taxpayer shall remit any portion of the Assessment not challenged herein within [__] days of the Effective Date, unless otherwise agreed or ordered.
6. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute default by Taxpayer:
(a) Failure to post required security for the Collection Stay;
(b) Failure to comply with discovery orders;
(c) Withdrawal of the appeal without remitting the Assessment.
6.2 Notice & Cure. The Department shall provide written notice of default, and Taxpayer shall have [__] days to cure before termination of the Collection Stay or dismissal of the Petition.
6.3 Remedies. Upon uncured default, the Department may seek:
(a) Immediate dissolution of the Collection Stay;
(b) Enforcement of the Assessment and statutory interest;
(c) Recovery of attorney fees and costs as allowed by law.
7. RISK ALLOCATION
7.1 Indemnification. Taxpayer shall indemnify, defend, and hold the Department harmless from liabilities arising out of any material misrepresentation or willful concealment of information by Taxpayer in this proceeding.
7.2 Limitation of Liability. The Department’s liability, if any, under this Petition shall not exceed the amount of the Assessment and applicable statutory interest.
7.3 Force Majeure. Neither party shall be liable for delays caused by events beyond its reasonable control, provided prompt notice is given and diligent efforts to resume performance are undertaken.
8. DISPUTE RESOLUTION
8.1 Governing Law. This Petition and any ancillary disputes are governed by Kansas state tax law.
8.2 Forum Selection. Exclusive venue lies with the Tribunal; subsequent judicial review shall be in the Kansas appellate courts as provided by statute.
8.3 Limited Arbitration. By mutual written agreement, the parties may submit discrete procedural disputes (e.g., discovery) to non-binding arbitration administered by [Arbitration Provider]. Tribunal jurisdiction over substantive tax issues remains exclusive.
8.4 Jury Waiver. To the extent a right to trial by jury might otherwise exist on judicial review, each party knowingly, voluntarily, and irrevocably waives such right.
8.5 Injunctive Relief. Nothing herein limits either party’s ability to seek urgent injunctive relief from a court of competent jurisdiction to preserve the status quo or protect statutory rights.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. Any amendment or waiver must be in writing and signed by both parties or ordered by the Tribunal.
9.2 Assignment. Neither party may assign its rights or obligations without prior written consent, except that the Department may assign to a successor governmental entity.
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, the remaining provisions remain enforceable to the fullest extent permitted by law.
9.5 Integration. This Petition, together with attached Exhibits and accepted amendments, constitutes the entire agreement concerning the subject appeal.
9.6 Counterparts; Electronic Signatures. This Petition may be executed in counterparts, including by electronic signature, each of which is deemed an original.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the parties execute this Petition as of the Effective Date.
TAXPAYER:
[LEGAL NAME]
By: _______
Name: [Authorized Signatory]
Title: [Title]
Date: [__]
KANSAS DEPARTMENT OF REVENUE:
By: _______
Name: [Authorized Representative]
Title: [Title]
Date: [__]
[// GUIDANCE: Attach corporate resolutions or powers of attorney, if required, in Exhibit E.]
11. EXHIBITS & SCHEDULES
• Exhibit A – Copy of Assessment
• Exhibit B – Taxpayer Protest Letter
• Exhibit C – Department Final Determination
• Exhibit D – Schedule of Contested Items
• Exhibit E – Evidence Security (Bond, LOC, or Cash Deposit)
• Exhibit F – Proposed Findings of Fact & Conclusions of Law
[// GUIDANCE:
1. Verify filing deadlines (generally 30–60 days from Final Determination).
2. Confirm security requirements for Collection Stay (surety bond, letter of credit, or cash deposit).
3. Tailor Burden of Proof Standard if penalties or fraud allegations are involved.
4. Ensure all confidential exhibits are properly marked to avoid public disclosure.
5. Update Tribunal contact information and filing fees before submission.
]