STATE OF NEBRASKA
[STATE TAX TRIBUNAL OR OTHER STATUTORILY-AUTHORIZED FORUM]
PETITION FOR REDETERMINATION AND APPEAL OF STATE TAX ASSESSMENT
[Clean, court-ready template for use by Nebraska-licensed practitioners]
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.
“Petition for Redetermination and Appeal of State Tax Assessment” (this “Petition”).
1.2 Parties.
(a) “Taxpayer”: [LEGAL NAME], a [STATE & ENTITY TYPE] with principal place of business at [ADDRESS].
(b) “Department”: Nebraska Department of Revenue or such other agency that issued the challenged assessment (collectively, the “Department”).
1.3 Forum & Jurisdiction.
This Petition is filed with the [State Tax Tribunal / District Court of Lancaster County / Other Statutorily-Authorized Forum] (the “Tribunal”) pursuant to applicable Nebraska state tax law.
1.4 Effective Date.
The “Effective Date” is the date this Petition is accepted for filing by the Tribunal clerk.
1.5 Recitals.
A. On [DATE], the Department issued a Notice of [Deficiency / Determination] (the “Assessment”) asserting Taxpayer liability of [$____] for [identify tax type and period].
B. Taxpayer timely files this Petition within the statutory appeal period to contest the Assessment.
C. Taxpayer has satisfied all jurisdictional prerequisites for appeal, including payment or posting of any required bond or security.
2. DEFINITIONS
For ease of reference, capitalized terms have the meanings set forth below. Undefined terms carry their ordinary meaning under Nebraska law.
“Assessment” – The notice of deficiency, determination, or assessment dated [DATE] issued by the Department.
“Burden of Proof” – The obligation of the Taxpayer to establish by [preponderance / clear and convincing] evidence that the Assessment is erroneous or excessive.
“Collection Stay” – A suspension of enforced collection of the disputed Assessment during the pendency of this appeal, subject to Section 3.4.
“Department” – See Section 1.2(b).
“Petition” – This instrument, together with all exhibits, schedules, and amendments.
“Taxpayer” – See Section 1.2(a).
“Tribunal” – See Section 1.3.
[// GUIDANCE: Add or delete defined terms as necessary. Ensure consistency throughout the Petition.]
3. OPERATIVE PROVISIONS
3.1 Relief Requested.
Taxpayer requests that the Tribunal:
(a) Vacate or modify the Assessment;
(b) Determine the correct tax liability, if any; and
(c) Grant such further relief as justice requires.
3.2 Allegations of Error.
Taxpayer alleges the Assessment is erroneous based on the following grounds:
(i) Incorrect statutory interpretation;
(ii) Mathematical or clerical error;
(iii) Improper inclusion or disallowance of items;
(iv) Violation of constitutional or procedural safeguards.
[// GUIDANCE: List each specific contested item; attach schedules.]
3.3 Timeliness & Jurisdiction.
This Petition is filed within [__] days of the Assessment as required by Nebraska law; venue and personal jurisdiction are proper in the Tribunal.
3.4 Request for Collection Stay.
(a) Automatic Stay. Filing this Petition operates as an automatic stay of enforced collection pursuant to applicable Nebraska rules, except for jeopardy assessments.
(b) Bond/Security. Taxpayer has [posted bond / deposited funds / other security] in the amount of [$____] as a condition of the Collection Stay.
(c) Duration. The Collection Stay remains in effect until final disposition of this matter, including any judicial review.
3.5 Hearing Request.
Taxpayer requests an evidentiary hearing and reserves the right to present documentary evidence, testimony, and expert analysis.
3.6 Preservation of Defenses.
All statutory, constitutional, and equitable defenses are expressly preserved.
4. REPRESENTATIONS & WARRANTIES
4.1 Organization & Authority.
Taxpayer is duly organized, validly existing, and in good standing under the laws of its jurisdiction and is authorized to prosecute this appeal.
4.2 Capacity & Standing.
Signatory has full authority to execute and file this Petition on behalf of Taxpayer.
4.3 Accuracy of Information.
All facts stated herein and in attached exhibits are, to the best of Taxpayer’s knowledge after diligent inquiry, true, correct, and complete.
4.4 Survival.
The representations and warranties in this Section survive dismissal, settlement, or final adjudication.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation.
Taxpayer shall promptly furnish additional documentation reasonably requested by the Tribunal or Department.
5.2 Notice of Changes.
Taxpayer will notify the Tribunal and Department in writing of any material change affecting the Petition within ten (10) days of such change.
5.3 Compliance with Tribunal Orders.
Both parties shall comply with all procedural orders, including discovery schedules and briefing deadlines.
6. DEFAULT & REMEDIES
6.1 Events of Default.
(a) Failure of Taxpayer to prosecute the Petition;
(b) Failure of either party to comply with a Tribunal order;
(c) Failure to maintain required bond or security.
6.2 Cure Period.
The non-defaulting party must provide written notice; the defaulting party has fifteen (15) days to cure, unless the Tribunal specifies otherwise.
6.3 Remedies.
(a) Dismissal with prejudice (as to Taxpayer default);
(b) Entry of default judgment (as to Department default);
(c) Imposition of sanctions, attorney fees, or costs as authorized by rule or statute.
7. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof.
Taxpayer acknowledges the statutory Burden of Proof and agrees to indemnify and hold the Department harmless from penalties, interest, or costs arising from any material misstatement or concealment by Taxpayer in this proceeding.
7.2 Limitation of Liability.
Liability of either party is capped at the amount of tax, penalty, and statutory interest at issue; consequential, incidental, and punitive damages are expressly disclaimed.
7.3 Force Majeure.
Neither party is liable for delay caused by events beyond reasonable control (e.g., natural disasters, court closures, or changes in law) provided prompt notice is given.
8. DISPUTE RESOLUTION
8.1 Governing Law.
This Petition and all related proceedings are governed by Nebraska state tax law and procedural rules.
8.2 Forum Selection.
Exclusive venue lies in the Tribunal identified in Section 1.3. Any appeal of the Tribunal’s final order shall be taken to the [Nebraska Court of Appeals / District Court] as provided by statute.
8.3 Limited Arbitration.
The parties may, by mutual written agreement, submit specific factual disputes to non-binding arbitration or mediation. Such submission does not waive any statutory right to hearing or judicial review.
8.4 Jury Waiver.
To the extent a jury trial might otherwise be available on appeal, the parties knowingly waive the right to a jury, subject to Nebraska constitutional limitations and the Tribunal’s jurisdictional scope.
8.5 Injunctive Relief.
Nothing herein limits either party’s right to seek injunctive or extraordinary relief, including extension or modification of the Collection Stay.
9. GENERAL PROVISIONS
9.1 Amendments.
This Petition may be amended as of right within [__] days of filing and thereafter only with leave of the Tribunal.
9.2 Assignment.
Neither party may assign rights or delegate duties under this Petition without prior written consent and Tribunal approval.
9.3 Successors & Assigns.
This Petition binds and benefits the parties and their respective successors, assigns, officials, and agents.
9.4 Severability.
If any provision is held invalid, the remainder is enforceable to the fullest extent permitted by law; the Tribunal may reform the Petition to preserve its original intent.
9.5 Integration.
This Petition, together with all attachments, constitutes the entire statement of claims and defenses regarding the Assessment.
9.6 Counterparts & Electronic Signatures.
This Petition may be executed in counterparts and delivered by electronic means with the same force and effect as an original.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned affirm under penalties of perjury that the foregoing is true, complete, and correct to the best of their knowledge and belief.
TAXPAYER
[NAME, TITLE]
[LEGAL NAME OF TAXPAYER]
Date: ____
COUNSEL FOR TAXPAYER
[ATTORNEY NAME], # [BAR NUMBER]
[FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]
Date: ____
DEPARTMENT REPRESENTATIVE
(Signature not required for filing but provided for potential stipulation or agreed orders)
[NAME, TITLE]
Date: ____
NOTARY ACKNOWLEDGMENT (if required)
State of Nebraska )
County of ____ ) ss.
On this ___ day of _, 20_, before me, a Notary Public duly commissioned, appeared ______, known to me or satisfactorily proven to be the person who executed the foregoing Petition, and acknowledged the same.
Notary Public
My commission expires: ______
[// GUIDANCE: Verify whether notarization is required in your specific forum; many administrative appeals do not require it.]
EXHIBIT INDEX
A – Copy of Assessment
B – Computational Schedules
C – Legal Argument Outline
D – Bond/Security Documentation
[// GUIDANCE: Attach additional exhibits as necessary; paginate and label each clearly.]
END OF TEMPLATE