PETITION FOR REVIEW OF STATE TAX ASSESSMENT
Before the Maine Board of Tax Appeals (“Board”)
[// GUIDANCE: This template is intentionally drafted in pleading-style but organized using the requested contractual architecture so that litigators may quickly convert sections into the required Maine Board of Tax Appeals Form or into a Superior Court complaint if further judicial review is sought.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1 Jurisdiction & Timeliness
3.2 Issues Presented for Review
3.3 Requested Relief
3.4 Collection Stay - Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Attachments & Exhibits
1. DOCUMENT HEADER
1.1 Title. Petition for Review of State Tax Assessment (this “Petition”).
1.2 Parties.
(a) Petitioner / “Taxpayer”: [TAXPAYER LEGAL NAME], a [ENTITY TYPE] organized under the laws of [STATE OF FORMATION] with its principal place of business at [ADDRESS].
(b) Respondent / “Assessor”: The State Tax Assessor for the State of Maine, acting through Maine Revenue Services (“MRS”).
1.3 Effective Date. This Petition is deemed filed and effective on [EFFECTIVE FILING DATE] (the “Effective Date”).
1.4 Governing Law & Procedural Framework. This proceeding is governed by the tax laws of the State of Maine, the rules and regulations promulgated thereunder, and the procedural rules of the Maine Board of Tax Appeals (“BTA Rules”).
1.5 Recitals.
A. On [ASSESSMENT DATE], the Assessor issued Assessment No. [ASSESSMENT/NOTICE NUMBER] (the “Assessment”) asserting a tax liability of $[ASSESSMENT AMOUNT], plus interest and penalties.
B. Taxpayer timely requested reconsideration by MRS on [RECONSIDERATION REQUEST DATE]; MRS issued its decision on [RECONSIDERATION DECISION DATE] (the “Reconsideration Decision”).
C. Pursuant to applicable Maine law, Taxpayer now files this Petition to appeal the Assessment and seeks a stay of collection during the pendency of this matter.
2. DEFINITIONS
For ease of reference, the following capitalized terms have the meanings set forth below and apply throughout this Petition. Defined terms appear alphabetically.
“Assessment” – The tax assessment identified in Section 1.5 (A), together with all stated interest and penalties.
“Board” – The Maine Board of Tax Appeals.
“Burden of Proof” – The obligation imposed upon Taxpayer to establish by a preponderance of the evidence that the Assessment is erroneous in whole or in part, except to the extent a different statutory standard expressly applies.
“Collection Activity” – Any action by the State of Maine to enforce or collect the Assessment, including but not limited to liens, levies, offsets, or garnishments.
“Collection Stay” – A suspension of Collection Activity with respect to the Assessment during the pendency of this appeal, as authorized under Maine law and requested in Section 3.4.
“Days” – Calendar days unless otherwise specified.
“Taxpayer” – The Petitioner identified in Section 1.2(a).
[// GUIDANCE: Add or delete defined terms as needed; confirm that each term is used consistently throughout.]
3. OPERATIVE PROVISIONS
3.1 Jurisdiction & Timeliness
(a) Taxpayer received the Reconsideration Decision on [DATE RECEIVED].
(b) This Petition is filed within the statutory appeal window (generally 60 days) and is therefore timely.
(c) Venue is proper before the Board because the Assessment arises under Maine tax law and Taxpayer has exhausted the required administrative reconsideration.
3.2 Issues Presented for Review
Taxpayer respectfully submits the following numbered issues:
- [ISSUE 1] – e.g., Whether MRS erred in disallowing certain deductions under [TAX TYPE].
- [ISSUE 2] – e.g., Whether penalties were improperly assessed given reasonable cause.
- [ISSUE 3] – [additional issues as needed].
For each issue, Taxpayer incorporates by reference the supporting factual statement and legal argument set forth in Exhibit A (Statement of Facts and Law).
3.3 Requested Relief
Taxpayer seeks an order from the Board that:
(a) Vacates, reverses, or modifies the Assessment in accordance with the issues identified in Section 3.2;
(b) Abates all associated penalties and interest to the fullest extent permitted by law; and
(c) Awards any additional relief the Board deems just and equitable, including costs allowable by statute.
3.4 Collection Stay
(a) Pursuant to applicable Maine law and the BTA Rules, Taxpayer requests an immediate Collection Stay effective upon filing of this Petition.
(b) Taxpayer is prepared to provide a bond, letter of credit, or other security acceptable to the Board in the amount of $[SECURITY AMOUNT], or such other amount as the Board may determine.
(c) The Collection Stay shall remain in effect until final, non-appealable resolution of this matter unless sooner terminated by written order of the Board.
[// GUIDANCE: Maine law generally requires either payment or posting of security as a condition for a stay. Confirm current statutory requirements and insert appropriate bonding language.]
4. REPRESENTATIONS & WARRANTIES
4.1 Organization & Standing. Taxpayer is duly organized, validly existing, and in good standing under the laws of its state of formation and is authorized to conduct business in Maine.
4.2 Accuracy of Information. All factual statements, schedules, and exhibits submitted with this Petition are, to the best of Taxpayer’s knowledge, true, correct, and complete in all material respects.
4.3 Authority. The individual signing this Petition on behalf of Taxpayer is duly authorized to do so.
4.4 Survival. The representations and warranties in this Section 4 survive the conclusion of this proceeding.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Taxpayer shall timely provide all additional documentation reasonably requested by the Board or the Assessor.
5.2 Preservation of Records. Taxpayer shall preserve all relevant books and records until the later of (i) the final resolution of this matter or (ii) six (6) years from the Effective Date.
5.3 Notice of Material Changes. Taxpayer shall promptly notify the Board and the Assessor in writing of any material change in circumstances that may affect the issues on appeal.
6. DEFAULT & REMEDIES
6.1 Events of Default. Any of the following constitutes a default:
(a) Failure by Taxpayer to comply with a Board scheduling order;
(b) Failure to provide security required for a Collection Stay;
(c) Submission of materially false or misleading information.
6.2 Remedies. Upon default, the Board may:
(a) Dismiss the Petition with prejudice;
(b) Lift the Collection Stay;
(c) Impose costs and such other sanctions as permitted under the BTA Rules.
6.3 Cure Period. Unless the Board determines that immediate action is necessary, Taxpayer shall have ten (10) Days after written notice of default to cure.
7. RISK ALLOCATION
7.1 Indemnification / Burden of Proof. Taxpayer acknowledges and accepts that it bears the Burden of Proof. Taxpayer agrees to hold the State of Maine, the Assessor, and the Board harmless from any third-party claims arising out of or related to Taxpayer’s submission of inaccurate information in connection with this Petition.
7.2 Limitation of Liability. In no event shall the State of Maine, the Assessor, or the Board be liable to Taxpayer for monetary damages in excess of the disputed tax, statutory interest, and statutorily prescribed costs.
7.3 Force Majeure. Deadlines may be extended for force-majeure events (e.g., declared emergencies, natural disasters) upon motion and good cause shown.
8. DISPUTE RESOLUTION
8.1 Governing Law. All substantive issues are governed by the tax laws of the State of Maine.
8.2 Forum Selection. Exclusive jurisdiction resides with the Maine Board of Tax Appeals; any further appeal shall be to the Maine Superior Court in accordance with applicable law.
8.3 Arbitration (Limited). The parties acknowledge that statutory tax controversies are not subject to binding private arbitration. Nothing herein prohibits mediation or settlement conferences facilitated by the Board or its designee.
8.4 Jury Waiver. To the extent a jury trial right might otherwise exist in subsequent judicial proceedings, the parties agree to waive such right except where prohibited by law or where jury availability is legally mandated.
8.5 Injunctive Relief. The Collection Stay in Section 3.4 preserves the status quo; the Board retains authority to modify injunctive relief as justice requires.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. This Petition may be amended only by written motion granted by the Board. No waiver of any provision shall be effective unless in writing and approved by the Board.
9.2 Assignment. Taxpayer may not assign rights or delegate duties under this Petition without the Board’s written consent.
9.3 Successors & Assigns. This Petition is binding upon Taxpayer and its successors and permitted assigns.
9.4 Severability. If any provision is deemed unenforceable, the remaining provisions shall remain in full force, and the Board may reform the Petition to effectuate the parties’ intent within legal limits.
9.5 Integration. This Petition (including all attachments and exhibits) constitutes the entire submission of the Taxpayer concerning the Assessment and supersedes all prior communications on the subject.
9.6 Electronic Signatures. The Board shall accept electronic signatures where permitted by its rules and applicable Maine law.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned, being duly authorized, hereby executes and submits this Petition effective as of the Effective Date.
| TAXPAYER | |
|---|---|
| Signature: ____ | Date: _____ |
| Name: | |
| Title: |
[OPTIONAL CORPORATE ATTESTATION]
I, ____, Secretary of [TAXPAYER], certify that the foregoing Petition was duly authorized by resolution of the Board of Directors on _______.
[NOTARIZATION BLOCK—use if required by Board rules]
11. ATTACHMENTS & EXHIBITS
• Exhibit A – Statement of Facts and Law
• Exhibit B – Copy of Assessment and Reconsideration Decision
• Exhibit C – Schedule of Contested Adjustments
• Exhibit D – Proof of Timely Filing (e.g., certified-mail receipt)
• Exhibit E – Proposed Bond or Security Instrument (if Collection Stay requested)
[// GUIDANCE: Review current Board rules to confirm required attachments. Attach explanatory schedules (e.g., reconciliation spreadsheets) to facilitate efficient review and settlement discussions.]