PETITION FOR RE-DETERMINATION OF STATE TAX ASSESSMENT

AND REQUEST FOR STAY OF COLLECTION

(New York State Division of Tax Appeals / Tax Appeals Tribunal)

[// GUIDANCE: This template is intended for use in appealing a Notice of Deficiency, Notice of Determination, or other final assessment issued by the New York State Department of Taxation and Finance (“DTF”). Tailor bracketed placeholders and optional provisions to the specific facts, tax type, and procedural posture of the matter.]

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. Title. “Petition for Re-Determination of State Tax Assessment and Request for Stay of Collection” (this “Petition”).
2. Parties.
   a. Petitioner: [TAXPAYER LEGAL NAME], a [ENTITY TYPE / INDIVIDUAL] with principal place of business/residence at [ADDRESS] (“Petitioner”).
   b. Respondent: NEW YORK STATE COMMISSIONER OF TAXATION AND FINANCE, having offices at W.A. Harriman Campus, Albany, New York 12227 (“Respondent” or “DTF”).
3. Effective Date. This Petition is deemed filed on the date it is received by the New York State Division of Tax Appeals (“Division”) in accordance with applicable procedural rules (the “Effective Date”).
4. Jurisdiction. This matter is governed by New York State Tax Law, the Rules of Practice and Procedure of the Division of Tax Appeals, and other applicable regulations (collectively, “State Tax Law”).

II. DEFINITIONS

For purposes of this Petition, the following terms have the meanings set forth below. Capitalized terms used but not defined elsewhere shall have the meanings ascribed in this Section II.

“Assessment” means the Notice of [DEFICIENCY / DETERMINATION / OTHER] dated [DATE], asserted against Petitioner in the amount of $[AMOUNT] for [TAX TYPE & PERIOD].

“Burden of Proof” means the statutory requirement that Petitioner establish, by a preponderance of the evidence, that the Assessment is erroneous or excessive.

“Collection Stay” means the suspension of enforced collection activity by DTF during the pendency of this appeal, to the extent provided by State Tax Law.

“Division” means the New York State Division of Tax Appeals and, where appropriate, the Tax Appeals Tribunal (the “Tribunal”).

“Filing Deadline” means the statutory period—generally ninety (90) days from the date of the Assessment—within which this Petition must be filed to be considered timely.

“Hearing” means any administrative hearing scheduled before an Administrative Law Judge (“ALJ”) of the Division regarding this Petition.

“Petition” means this instrument, including all attached exhibits, schedules, and amendments.

III. OPERATIVE PROVISIONS

3.1 Filing of Petition.
a. Timeliness. Petitioner represents that this Petition is filed on or before the applicable Filing Deadline.
b. Method of Filing. Filing shall be made by certified mail, return receipt requested, or by electronic filing if permitted, addressed to the Clerk of the Division.
3.2 Statement of Material Facts.
a. Assessment Challenged. Petitioner disputes the Assessment in its entirety / in the reduced amount of $[DISPUTED AMOUNT].
b. Grounds for Appeal. The Assessment is erroneous because [INSERT DETAILED GROUNDS, e.g., erroneous audit methodology, exemptions, statute of limitations].
c. Relief Sought. Petitioner requests (i) complete/partial cancellation of the Assessment; (ii) refund of any amounts paid in excess; and (iii) confirmation of the Collection Stay.
3.3 Exhibits & Supporting Documentation. Petitioner attaches the following exhibits:
• Exhibit A – Copy of Assessment
• Exhibit B – Statement of Facts
• Exhibit C – Legal Argument and Authorities
• Exhibit D – Proof of Timely Filing (certified mail receipt)
3.4 Request for Collection Stay. Pursuant to State Tax Law and Division rules, Petitioner requests that all enforced collection activity be stayed pending final disposition of this Petition.
3.5 Performance Standards & Deadlines.
a. Respondent’s Answer. Respondent shall file an answer within [40] days of service, or as otherwise directed by the ALJ.
b. Discovery & Stipulations. The parties shall exchange discovery requests and endeavor to enter stipulations of fact within [60] days after Respondent’s answer.
3.6 Conditions Precedent. Compliance with the Filing Deadline and service requirements are conditions precedent to Tribunal jurisdiction.

IV. REPRESENTATIONS & WARRANTIES

4.1 Petitioner represents and warrants that:
a. Authority. The individual executing this Petition is duly authorized to act on behalf of Petitioner.
b. Exhaustion of Administrative Remedies. Petitioner has complied with all prerequisite administrative requirements or waives the same where permissible.
c. Accuracy of Submission. All statements of fact contained herein and in the attached exhibits are true, correct, and complete to the best of Petitioner’s knowledge.
4.2 Survival. The representations and warranties in this Section IV shall survive dismissal, withdrawal, or final adjudication of this Petition.

V. COVENANTS & RESTRICTIONS

5.1 Cooperation. Petitioner shall promptly provide additional documentation reasonably requested by Respondent or ordered by the ALJ.
5.2 Notice Obligations. The parties shall notify one another and the Division of any change in address or representation within five (5) business days.
5.3 Compliance with Orders. Petitioner shall comply with all procedural orders issued by the ALJ or Tribunal.
5.4 Non-Assignment. Neither this Petition nor any rights hereunder may be assigned without written consent of the opposing party and approval of the Division.

VI. DEFAULT & REMEDIES

6.1 Events of Default. Each of the following constitutes a default:
a. Failure of Petitioner to appear at a scheduled Hearing without good cause;
b. Failure to comply with discovery orders or deadlines;
c. Failure to respond to a dispositive motion within the prescribed time.
6.2 Notice & Cure. Upon default, the non-defaulting party shall provide written notice. The defaulting party shall have ten (10) days to cure, unless an ALJ orders otherwise.
6.3 Remedies.
a. If Petitioner defaults, the ALJ may dismiss the Petition with prejudice and lift the Collection Stay.
b. If Respondent defaults, the ALJ may grant the relief requested by Petitioner.
6.4 Attorney Fees & Costs. Unless expressly authorized by statute, each party shall bear its own attorney fees and costs. If a statute provides for fee shifting, the prevailing party may seek such fees upon motion.

VII. RISK ALLOCATION

7.1 Burden of Proof. Petitioner acknowledges that, except where State Tax Law provides otherwise, Petitioner bears the Burden of Proof.
7.2 Indemnification. To the extent permitted by law, Petitioner shall indemnify, defend, and hold harmless Respondent and the State of New York from and against (i) any third-party claims arising out of Petitioner’s submission of inaccurate or fraudulent information; and (ii) any penalties arising from Petitioner’s failure to comply with lawful obligations, except as finally determined otherwise by the Tribunal.
7.3 Limitation of Liability. The liability of Respondent and the State of New York is strictly limited to the amount of tax, interest, and penalties lawfully assessed under State Tax Law.
7.4 Force Majeure. Deadlines may be extended for events beyond a party’s reasonable control (e.g., natural disasters, epidemic, governmental shutdown), upon motion and showing of good cause.

VIII. DISPUTE RESOLUTION

8.1 Governing Law. This matter is governed exclusively by State Tax Law.
8.2 Forum Selection. Exclusive jurisdiction lies with the Division and the Tribunal; judicial review is available solely in accordance with State Tax Law after exhaustion of administrative remedies.
8.3 Arbitration. By statute, disputes over State tax assessments are not subject to private arbitration; any attempt to compel arbitration shall be void, except where ancillary, non-tax contractual claims arise and the parties separately agree to limited arbitration of such claims.
8.4 Jury Waiver. To the extent any matter is later brought before a court of competent jurisdiction, the parties hereby knowingly and voluntarily waive trial by jury to the fullest extent permitted by law.
8.5 Injunctive Relief. Nothing in this Petition shall impair the authority of the Tribunal or a court to grant equitable relief, including continuation of the Collection Stay.

IX. GENERAL PROVISIONS

9.1 Amendments. This Petition may be amended once as of right within [20] days after service of Respondent’s answer; additional amendments require leave of the ALJ.
9.2 Waiver. No waiver of any provision shall be effective unless in writing and signed by the waiving party.
9.3 Severability. If any provision of this Petition is held invalid, the remaining provisions shall remain in full force and effect.
9.4 Integration. This Petition, together with all attached exhibits and any duly-authorized amendments, constitutes the entire submission and supersedes all prior filings or communications on the subject matter.
9.5 Counterparts; Electronic Signatures. This Petition may be executed in counterparts, each of which shall be deemed an original. Signatures delivered by electronic means shall be deemed original and binding.
9.6 Successors & Assigns. This Petition binds and benefits the parties and their permitted successors and assigns.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned have executed and filed this Petition as of the Effective Date.

PETITIONER

[LEGAL NAME OF TAXPAYER]
By: ____
Name: ____
Title/Capacity: ___
Date: _____

RESPONDENT

New York State Commissioner of Taxation and Finance
(Answer to be filed separately)

[// GUIDANCE: Notarization is generally not required for Tribunal petitions, but check if a verification is necessary for specific tax types or factual declarations. If notarization is desired, insert an acknowledgment block compliant with NY Civil Practice Law & Rules § 2309.]

VERIFICATION (Optional but recommended for factual accuracy)

STATE OF NEW YORK )
COUNTY OF __ ) ss.:

I, [NAME], being duly sworn, depose and say that I am the [TITLE/CAPACITY] of the Petitioner named in the foregoing Petition; that I have read the Petition and know the contents thereof; that the same is true to the best of my knowledge, information, and belief.

Signature of Affiant

Sworn to before me this ___ day of ____, 20__.

Notary Public

[// GUIDANCE: Attach all exhibits at filing, include a completed “Petitioner’s Information Sheet” if required by the Division, and serve a conforming copy on the Office of Counsel, NYS DTF. Confirm current filing fees (if any) and procedural rules before submission.]