NOTICE OF APPEAL AND PETITION FOR REDETERMINATION
STATE TAX ASSESSMENT – NEW HAMPSHIRE
[DOCKET NO. ____]
Filed with: [Name of State Tax Tribunal or Board] (“Tribunal”)
In the Matter of: [Legal Name of Taxpayer] (“Taxpayer”)
Assessment Issued by: [NH Dept. of Revenue Administration / Municipal Assessing Authority] (“Assessing Authority”)
Effective Date: [_, 20__]
TABLE OF CONTENTS
I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block
I. DOCUMENT HEADER
1.1 Parties. This Notice of Appeal and Petition for Redetermination (the “Petition”) is submitted by [Taxpayer], a [state of formation & entity type] with principal place of business at [address], in response to the State tax assessment identified below.
1.2 Assessment Challenged. Taxpayer seeks review of Assessment No. [__] dated [__] in the amount of $[__] (the “Assessment”) issued under New Hampshire state tax law.
1.3 Jurisdiction & Venue. Jurisdiction is invoked pursuant to applicable New Hampshire statutes and administrative rules governing appeals to the Tribunal. Venue is proper before the Tribunal as the designated forum for State tax disputes.
1.4 Consideration. Taxpayer files this Petition in accordance with statutory appeal rights and tenders any required filing fee concurrently herewith.
II. DEFINITIONS
For purposes of this Petition, capitalized terms have the meanings set forth below. Undefined terms shall be construed in accordance with applicable New Hampshire tax statutes and rules.
“Assessment” – The State tax assessment described in Section 1.2, including all interest and penalties.
“Assessing Authority” – The governmental entity that issued the Assessment.
“Board” or “Tribunal” – The New Hampshire [Board of Tax and Land Appeals / State Tax Tribunal] having jurisdiction over this matter.
“Collection Stay” – The statutory suspension of enforced collection activities during the pendency of this appeal, as requested in Section III.
“Petition” – This Notice of Appeal and Petition for Redetermination, together with all attachments, exhibits, and amendments.
“Taxpayer” – The party identified in Section 1.1 contesting the Assessment.
III. OPERATIVE PROVISIONS
3.1 Timeliness of Appeal. Taxpayer affirms that this Petition is filed within [__] days of the Assessment’s notice date, satisfying statutory deadlines for appeal.
3.2 Grounds for Redetermination. Taxpayer respectfully petitions the Tribunal to redetermine the Assessment on the following independent and alternative grounds:
a. Computational Error – The Assessing Authority misapplied statutory rates and/or failed to credit allowable deductions.
b. Constitutional or Statutory Invalidity – The Assessment contravenes controlling statutory and constitutional provisions.
c. Factual Error – Material facts relied upon by the Assessing Authority are inaccurate or incomplete.
d. Burden of Proof – Taxpayer meets or exceeds the preponderance of evidence standard, rebutting the Assessment’s prima facie validity.
3.3 Requested Relief. Taxpayer prays for:
a. Full abatement or, in the alternative, recalculation of the Assessment;
b. Cancellation or refund of all related penalties and interest;
c. Entry of a Collection Stay pending final disposition; and
d. Such other relief as equity and justice require.
3.4 Production of Supporting Documentation. Contemporaneously with—or within [__] days after—filing, Taxpayer shall produce the documents listed on Schedule A.
3.5 Hearing Request. Taxpayer requests an evidentiary hearing and reserves the right to present witness testimony, expert analysis, and exhibits.
IV. REPRESENTATIONS & WARRANTIES
4.1 Accuracy of Information. Taxpayer represents that all factual statements and documents submitted are true, correct, and complete to the best of its knowledge, information, and belief.
4.2 Authority. The individual executing this Petition is duly authorized to act on behalf of Taxpayer.
4.3 No Conflicting Proceedings. No other administrative or judicial action concerning the same Assessment is pending, except as disclosed on Schedule B.
4.4 Survival. The representations and warranties herein survive dismissal, settlement, or final adjudication of this Petition.
V. COVENANTS & RESTRICTIONS
5.1 Continuing Cooperation. Taxpayer shall promptly respond to reasonable information requests from the Tribunal and the Assessing Authority.
5.2 Preservation of Evidence. Taxpayer will maintain relevant records until the later of (i) final, non-appealable resolution of this matter, or (ii) the expiration of any statutory record-retention period.
5.3 Notice of Material Changes. Taxpayer shall notify the Tribunal within [__] days of any event materially affecting this Petition, including bankruptcy filings or corporate reorganizations.
VI. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute default:
a. Failure to comply with Tribunal orders or scheduling directives;
b. Failure to timely produce required documentation;
c. Knowingly submitting false information.
6.2 Cure Period. Upon written notice of default, Taxpayer shall have [15] days to cure, unless the Tribunal orders otherwise.
6.3 Remedies. If default is not cured, the Tribunal may dismiss the Petition, deny relief, or impose other sanctions permitted by law.
6.4 Attorneys’ Fees. The prevailing party may seek reasonable attorneys’ fees and costs where authorized by statute or Tribunal rule.
VII. RISK ALLOCATION
7.1 Indemnification (Taxpayer Burden of Proof). Taxpayer acknowledges that it bears the burden of proving the Assessment is erroneous. Nothing herein shall be construed to shift that burden to the Assessing Authority.
7.2 Limitation of Liability. Any liability determined in this proceeding shall not exceed the amount of the Assessment plus statutory interest and penalties, unless otherwise mandated by law.
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 the affected party gives prompt notice and seeks appropriate Tribunal relief.
VIII. DISPUTE RESOLUTION
8.1 Governing Law. All issues shall be governed by New Hampshire tax statutes, administrative rules, and constitutional provisions (“State Tax Law”).
8.2 Forum Selection. Exclusive jurisdiction resides in the Tribunal identified in Section 1.3.
8.3 Limited Arbitration. The parties may agree to submit discrete factual issues to non-binding arbitration, subject to Tribunal approval.
8.4 Jury Waiver. To the extent a right to jury trial might otherwise exist, the parties acknowledge that (i) such right is limited in State tax controversies, and (ii) they knowingly waive any remaining jury rights for issues arising from this Petition.
8.5 Injunctive Relief. Nothing in this Section shall limit the Tribunal’s authority to grant or maintain a Collection Stay or other equitable relief.
IX. GENERAL PROVISIONS
9.1 Amendments. This Petition may be amended only with leave of the Tribunal or as otherwise permitted by applicable rules.
9.2 Assignment. Rights and obligations hereunder may not be assigned without Tribunal approval, except by operation of law.
9.3 Severability. If any provision is determined unenforceable, the remaining provisions shall remain in full force, and the Tribunal may reform the Petition to effectuate the parties’ intent.
9.4 Integration. This Petition, including all schedules and exhibits, constitutes the entire filing concerning the Assessment.
9.5 Electronic Signatures. Signatures transmitted electronically or by facsimile shall be deemed original and binding.
X. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned, being duly authorized, executes this Petition as of the Effective Date written above.
[// GUIDANCE: Adjust signature block to reflect entity type; add notary or corporate seal if required by Tribunal rule.]
TAXPAYER:
By: _____
Name: [____]
Title: [___]
Date: _______
Address for Service:
[Street] | [City, State ZIP] | [Email] | [Phone]
Attorney for Taxpayer (if any):
LAW FIRM NAME
By: _____
Name: [Attorney Name], Esq.
NH Bar No.: [___]
Address: [____]
Email: [____]
Phone: [____]
Date: _____
VERIFICATION
I, [Name], being duly sworn, depose and say that I am [title/position] of the Taxpayer; that I have read the foregoing Petition and schedules; 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 / Justice of the Peace
My Commission Expires: _______
CERTIFICATE OF SERVICE
I hereby certify that on the ___ day of ____, 20__, I caused a true and correct copy of this Petition, together with all attachments, to be served upon the Assessing Authority by [method of service] at the following address: [address].
[Name], [Title]
SCHEDULE A – DOCUMENTS PRODUCED WITH PETITION
- Copy of the Assessment notice
- Taxpayer’s detailed reconciliation/return for the period(s) at issue
- Supporting work-papers and schedules
- Affidavit(s) of fact witnesses
- Expert report(s) (if available)
[Add additional items as needed]
SCHEDULE B – RELATED PROCEEDINGS
[List any pending or prior administrative or judicial actions involving the same Assessment or tax periods.]
[// GUIDANCE:
1. Confirm Tribunal filing requirements (original + copies, electronic filing portal, filing fee).
2. Verify statutory appeal deadline—commonly 60 or 90 days depending on tax type.
3. If a bond or deposit is required to secure a Collection Stay, add relevant undertaking language.
4. Tailor Grounds for Redetermination to the specific tax (Business Profits, Meals & Rooms, Property, etc.).
5. Update Certificates and Verifications to comply with N.H. tribunal rules and any notarial formalities.]