PETITION FOR STATE TAX ASSESSMENT APPEAL

AND REQUEST FOR COLLECTION STAY

BEFORE THE [MONTANA TAX APPEAL BOARD / STATE TAX TRIBUNAL]

(Docket No. [DOCKET NO.])

Parties

1. Petitioner: [TAXPAYER LEGAL NAME], a [STATE] [ENTITY TYPE/INDIVIDUAL], with principal address at [ADDRESS] (“Taxpayer”).
2. Respondent: The Montana Department of Revenue (“Department”).

Recitals

A. On [DATE], the Department issued a Final Assessment to Taxpayer in the amount of $[AMOUNT] for the tax period ending [TAX PERIOD] (“Assessment”).
B. Taxpayer timely seeks administrative review pursuant to applicable Montana state tax law and the procedural rules of the [State Tax Tribunal] (“Tribunal”).
C. Taxpayer requests a stay of collection of the Assessment pending final disposition of this Appeal, subject to any statutory conditions or security requirements.

Effective Date: This Petition is deemed filed on the date stamped by the Tribunal Clerk (“Effective Date”).

Table of Contents

1. Definitions
2. Operative Provisions
3. Representations & Warranties
4. Covenants & Restrictions
5. Default & Remedies
6. Risk Allocation
7. Dispute Resolution
8. General Provisions
9. Execution Block

1. DEFINITIONS

For purposes of this Petition, capitalized terms have the meanings assigned below and apply equally to singular and plural forms.

“Assessment” – The final assessment described in Recital A.
“Board” or “Tribunal” – The Montana Tax Appeal Board or other duly-constituted state tax tribunal with jurisdiction over this Appeal.
“Burden of Proof” – The obligation of the Taxpayer to establish by a preponderance of the evidence that the Assessment is erroneous or excessive.
“Collection Stay” – A suspension of Department enforcement actions (e.g., levy, lien, offset) respecting the Assessment while this Appeal is pending, pursuant to Tribunal order.
“Day” – A calendar day unless expressly stated as a “Business Day.”
“Final Determination” – A written decision issued by the Tribunal that disposes of all issues raised in this Appeal.
“Governing Law” – Montana state tax statutes, regulations, and Tribunal rules of practice.
“Parties” – Collectively, the Taxpayer and the Department.

2. OPERATIVE PROVISIONS

2.1 Filing of Appeal.
(a) Taxpayer hereby appeals the Assessment in its entirety and requests docketing with the Tribunal.
(b) This Appeal is timely because the Assessment was issued on [DATE] and this Petition is filed within the statutory limitations period of [NUMBER] days.

2.2 Statement of Issues.
(a) Whether the Department erred in computing Taxpayer’s [tax type] liability for the period ending [TAX PERIOD].
(b) Whether penalties and interest were improperly assessed.
(c) Any additional issues preserved in Schedule 1 (attached).

2.3 Relief Requested.
Taxpayer seeks:
(i) Reversal or reduction of the Assessment;
(ii) Abatement of penalties and interest;
(iii) Entry of a Collection Stay Order effective upon filing and continuing through Final Determination; and
(iv) Such further relief as the Tribunal deems just.

2.4 Supporting Documentation.
Taxpayer shall file all evidence—return schedules, workpapers, affidavits, and expert reports—on or before [MM/DD/YYYY]. The Department shall produce its administrative file within [X] Days of service of this Petition.

2.5 Filing Fees.
Taxpayer has remitted the statutory filing fee of $[AMOUNT], receipt of which the Tribunal Clerk is requested to acknowledge.

3. REPRESENTATIONS & WARRANTIES

Taxpayer represents and warrants to the Tribunal and the Department that:
3.1 Authority. Taxpayer has full legal capacity and, if an entity, is duly organized and in good standing in its jurisdiction of formation.
3.2 Accuracy of Information. All factual statements, schedules, and exhibits submitted with this Petition are true, correct, and complete to the best of Taxpayer’s knowledge, information, and belief.
3.3 Good-Faith Dispute. The Appeal is brought in good faith and not for delay.

4. COVENANTS & RESTRICTIONS

4.1 Affirmative Covenants of Taxpayer.
(a) Cooperate with discovery, subpoenas, and scheduling orders.
(b) Promptly supplement disclosures upon learning of any material inaccuracy.

4.2 Negative Covenants of Taxpayer.
Taxpayer shall not transfer or encumber assets with the intent to hinder potential collection should the Assessment be upheld.

5. DEFAULT & REMEDIES

5.1 Events of Default.
(a) Failure of Taxpayer to appear at any duly-noticed hearing;
(b) Failure to comply with Tribunal discovery orders;
(c) Material misrepresentation in this Petition or supplemental filings.

5.2 Remedies.
Upon default, the Tribunal may dismiss the Appeal with prejudice, dissolve any Collection Stay, and reinstate Department enforcement. The Tribunal retains discretion to impose lesser sanctions or grant reinstatement upon good cause shown.

5.3 Costs and Fees.
Unless otherwise provided by statute, each Party shall bear its own attorneys’ fees and costs. The Tribunal may award costs against the defaulting Party for dilatory or bad-faith conduct.

6. RISK ALLOCATION

6.1 Indemnification (Burden of Proof).
Taxpayer acknowledges and accepts the Burden of Proof. No additional indemnity is created beyond statutory requirements.

6.2 Limitation of Liability.
Any monetary liability determined herein shall not exceed the disputed tax, penalty, and interest amounts stated in the Assessment.

6.3 Force Majeure.
Deadlines may be extended for events outside a Party’s reasonable control, including natural disasters, governmental shutdowns, or Tribunal-ordered continuances.

7. DISPUTE RESOLUTION

7.1 Governing Law.
This Appeal is governed by Montana state tax law and applicable Tribunal procedural rules.

7.2 Forum Selection.
Exclusive venue lies with the [Montana Tax Appeal Board / State Tax Tribunal].

7.3 Arbitration (Limited).
The Parties may, by mutual written agreement filed with the Tribunal, submit any remaining factual disputes to non-binding arbitration. Tribunal approval is required, and statutory appellate rights are preserved.

7.4 Jury Waiver.
Because this is an administrative appeal, no right to a jury trial exists. To the extent a jury could otherwise be available upon judicial review, the Parties knowingly waive such right.

7.5 Injunctive Relief.
Nothing herein limits the Tribunal’s authority to issue interim orders, including the requested Collection Stay.

8. GENERAL PROVISIONS

8.1 Amendments & Waivers.
This Petition may be amended only with Tribunal leave; waivers must be in writing and filed in the docket.

8.2 Assignment.
Neither Party may assign rights or obligations arising under this Petition without Tribunal approval.

8.3 Successors & Assigns.
This Petition binds and benefits the Parties and their respective successors and permitted assigns.

8.4 Severability.
If any provision is held unlawful or unenforceable, the remaining provisions remain in effect, and the Tribunal may reform the voided provision to reflect the Parties’ intent consistent with applicable law.

8.5 Integration.
This Petition, together with all schedules and exhibits, constitutes the entire submission regarding the Assessment and supersedes prior correspondence.

8.6 Counterparts & Electronic Signatures.
This Petition may be executed in counterparts and by electronic signature, each of which is deemed an original.

9. EXECUTION BLOCK

VERIFICATION

I, [NAME], being duly sworn, depose and state that I am the [TITLE] of Taxpayer; 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]
[DATE]

Subscribed and sworn before me on this ____ day of __________, 20____.

____________________________
Notary Public for the State of Montana
My commission expires: _______________

CERTIFICATE OF SERVICE

I certify that on [MM/DD/YYYY] a true and correct copy of this Petition and all supporting exhibits were served upon the Montana Department of Revenue, Office of Legal Affairs, via [METHOD OF SERVICE], and an electronic copy was filed with the Tribunal Clerk in accordance with Tribunal Rule [Rule No.].

____________________________
[COUNSEL OF RECORD]
Attorney for Taxpayer
[BAR NO.] | [LAW FIRM] | [ADDRESS] | Tel: [PHONE] | Email: [EMAIL]