PETITION FOR STATE TAX ASSESSMENT APPEAL
(Mississippi Board of Tax Appeals / State Tax Tribunal)
[// GUIDANCE: This template is drafted for appeals of Mississippi state tax assessments to either the Mississippi Board of Tax Appeals or the Mississippi State Tax Tribunal, as applicable. Confirm the correct tribunal name and governing statutes before filing.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
1.1 Title and Parties
PETITION FOR APPEAL OF STATE TAX ASSESSMENT
Petitioner: [TAXPAYER LEGAL NAME], a [entity type / individual] with principal address at [address] (“Petitioner” or “Taxpayer”).
Respondent: Mississippi Department of Revenue (“Respondent” or “DOR”).
1.2 Recitals
A. On [Notice Date], Respondent issued Assessment No. [Assessment #] (the “Assessment”) against Petitioner in the amount of $[amount] for [tax type and period].
B. Petitioner timely files this Petition pursuant to applicable Mississippi state tax law, requesting administrative review of the Assessment.
C. Petitioner seeks a stay of collection activities during the pendency of this appeal, as provided by Mississippi law.
1.3 Effective Date and Jurisdiction
This Petition is deemed filed on [Filing Date] and is governed by the substantive and procedural laws of the State of Mississippi.
2. DEFINITIONS
For purposes of this Petition, the following capitalized terms have the meanings set forth below:
“Administrative Record” – The complete file of all materials relied upon by Respondent in issuing the Assessment, including audit work papers, correspondence, and statutory notices.
“Assessment” – The tax assessment identified in Section 1.2(A), inclusive of tax, penalties, and interest asserted by Respondent.
“Board” – The Mississippi Board of Tax Appeals [or “State Tax Tribunal,” as applicable].
“Collection Stay” – The statutory suspension of enforced collection activities during the pendency of a timely filed administrative appeal.
“Final Order” – A written decision of the Board disposing of all issues raised herein.
“Taxpayer Burden of Proof” – The evidentiary burden imposed upon Petitioner to overcome the presumption of correctness accorded to the Assessment under Mississippi law, by a preponderance of the evidence unless a higher standard is mandated.
[// GUIDANCE: Add or delete definitions to match the specific tax type (income, sales, use, franchise, etc.).]
3. OPERATIVE PROVISIONS
3.1 Timely Filing
Petitioner affirms that this Petition is filed within the statutory appeal period of [30] days from receipt of the Assessment.
3.2 Statement of Grounds for Appeal
Petitioner challenges the Assessment on the following independent and alternative grounds:
(a) Legal Error – Respondent misapplied [cite relevant statute/regulation, if known] regarding [issue];
(b) Factual Error – Respondent’s determination of [specific audit finding] is unsupported by the Administrative Record;
(c) Constitutional/Procedural Error – Respondent failed to comply with due-process requirements, including [describe].
3.3 Relief Requested
Petitioner respectfully requests that the Board:
(i) Vacate or modify the Assessment in whole or in part;
(ii) Order a Collection Stay pending final disposition; and
(iii) Grant all further relief the Board deems just and proper, including refund or credit of overpaid amounts.
3.4 Evidence and Supporting Documentation
Petitioner will submit the following exhibits at or before the evidentiary hearing:
• Exhibit A – Certified copy of the Assessment;
• Exhibit B – Affidavit of [name] detailing [facts];
• Exhibit C – [Accounting schedules / expert report];
• Additional exhibits as necessary.
3.5 Conditions Precedent
Petitioner has satisfied all jurisdictional prerequisites to appeal, including payment or bonding requirements, if any, or alternatively requests waiver as permitted by law.
4. REPRESENTATIONS & WARRANTIES
4.1 Accuracy of Information
Petitioner represents that all factual statements contained herein and in the attached exhibits are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief.
4.2 Authority
If Petitioner is an entity, the undersigned representative is duly authorized to file this Petition and bind Petitioner to the representations herein.
4.3 Survival
The representations and warranties in this Section survive dismissal, settlement, or final adjudication of this appeal.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation with Discovery
Petitioner covenants to comply with all lawful discovery requests, subpoenas, and scheduling orders issued by the Board.
5.2 Notice Obligations
Petitioner shall promptly notify Respondent and the Board of any material change in address, contact information, or corporate status.
5.3 Settlement Discussions
Petitioner agrees to engage in good-faith settlement negotiations and, if mutually agreed, to participate in non-binding mediation.
6. DEFAULT & REMEDIES
6.1 Events of Default
Each of the following constitutes a default by Petitioner:
(a) Failure to appear at a duly noticed hearing without good cause;
(b) Failure to comply with discovery orders;
(c) Failure to remit any deposit or bond required as a condition of the Collection Stay.
6.2 Notice and Cure
Upon default, Respondent shall provide written notice. Petitioner shall have [10] days to cure before Respondent may seek dismissal of the Petition or reinstatement of collection action.
6.3 Attorney Fees and Costs
The prevailing party may seek an award of reasonable attorney fees and costs, to the extent permitted by Mississippi law.
7. RISK ALLOCATION
7.1 Taxpayer Burden of Proof
Petitioner acknowledges and accepts the Taxpayer Burden of Proof as defined in Section 2.
7.2 Limitation of Liability
Petitioner’s liability, if any, shall not exceed the amount of tax, penalties, and statutory interest lawfully due as finally determined. Indirect, consequential, or punitive damages are expressly disclaimed.
7.3 Force Majeure
Neither party shall be deemed in default for failure to meet procedural deadlines caused by events beyond its reasonable control, provided prompt notice is given and diligent efforts are undertaken to resume performance.
8. DISPUTE RESOLUTION
8.1 Governing Law
This Petition and all related proceedings are governed by the laws of the State of Mississippi, without regard to conflict-of-laws principles.
8.2 Forum Selection
Exclusive jurisdiction lies with the Mississippi Board of Tax Appeals [or “State Tax Tribunal,” as applicable], and any subsequent judicial review shall be sought in the appropriate Mississippi Chancery Court.
8.3 Limited Arbitration Option
By mutual written consent, the parties may submit discrete factual issues to binding arbitration under the Commercial Rules of the American Arbitration Association, provided such arbitration does not divest the Board of statutory authority to enter a Final Order.
8.4 Jury Waiver
To the extent a jury trial might otherwise be available on judicial review, the parties knowingly and voluntarily waive trial by jury, recognizing the limited availability of jury proceedings in tax matters.
8.5 Injunctive Relief / Collection Stay
Filing of this Petition operates as an automatic Collection Stay pursuant to Mississippi law, barring enforced collection unless vacated by the Board upon motion and good cause shown.
9. GENERAL PROVISIONS
9.1 Amendments and Waivers
This Petition may be amended only by written submission filed with, and accepted by, the Board. No waiver of any provision shall be effective unless in writing and signed by the waiving party.
9.2 Assignment
Petitioner may not assign this Petition or any rights hereunder without prior written consent of Respondent and approval of the Board.
9.3 Successors and Assigns
This Petition binds and benefits the parties and their respective successors and permitted assigns.
9.4 Severability
If any provision of this Petition is held invalid or unenforceable, the remaining provisions shall remain in full force and effect and shall be liberally construed to effectuate the intent of the parties.
9.5 Integration
This Petition, together with all exhibits and subsequent filings, constitutes the entire agreement and understanding of the parties regarding the subject matter hereof.
9.6 Counterparts / Electronic Signatures
This Petition may be executed in counterparts, each of which is deemed an original. Facsimile, PDF, and electronic signatures are binding for all purposes.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned have executed this Petition as of the Effective Date.
PETITIONER
[TAXPAYER LEGAL NAME]
By: _____
Name: [Authorized Signatory]
Title: [Title]
Date: ___
RESPONDENT
MISSISSIPPI DEPARTMENT OF REVENUE
(Execution of Respondent not required for filing but may be included for agreed orders or settlements.)
[// GUIDANCE:
1. Notarization is generally not required for filing a petition with the Board, but add a jurat if circumstances or local rules demand.
2. Verify whether Mississippi requires a verification or sworn statement (some tribunals do). If so, add a verification block.]
VERIFICATION (if required)
STATE OF MISSISSIPPI
COUNTY OF [_]
I, [Name], being duly sworn, state that I am [title/relationship] of Petitioner, that I have read the foregoing Petition, and that the facts stated therein are true and correct to the best of my knowledge, information, and belief.
[Name]
Subscribed and sworn before me on this ___ day of ____, 20__.
Notary Public
My commission expires: ______
[// GUIDANCE: Before filing, attach all referenced exhibits, pay any required filing fees, and confirm compliance with local procedural rules, including formatting (e.g., page limits, margins) and service requirements (certified mail, electronic portal, etc.).]