NOTICE OF APPEAL AND PETITION FOR REVIEW
Ohio Board of Tax Appeals
Case No. _______ (to be assigned)
Appellant: [APPELLANT LEGAL NAME], an [ENTITY TYPE] organized under the laws of [STATE OF ORGANIZATION], Taxpayer Identification No. [TIN/EIN], with principal place of business at [ADDRESS].
Appellee: The Ohio Tax Commissioner, 4485 Northland Ridge Boulevard, Columbus, Ohio 43229.
Effective Date of Filing: ___
Governing Law: Ohio state tax law, including but not limited to Ohio Rev. Code § 5717.04.
TABLE OF CONTENTS
- Definitions
- Jurisdiction & Timeliness
- Statement of Relevant Facts
- Assigned Errors & Legal Grounds
- Relief Requested
- Request for Collection Stay
- Burden of Proof & Evidentiary Matters
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
- Certificate of Service
1. DEFINITIONS
For purposes of this Notice of Appeal and Petition for Review (“Petition”), the following capitalized terms have the meanings set forth below:
“Assessment” means the tax assessment bearing No. [ASSESSMENT NUMBER] issued by the Ohio Department of Taxation on [ASSESSMENT DATE].
“Board” means the Ohio Board of Tax Appeals.
“Commissioner” means the Ohio Tax Commissioner or any duly authorized representative thereof.
“Final Determination” means the written decision dated [FINAL DETERMINATION DATE] rendered by the Commissioner pursuant to Ohio Rev. Code § 5703.60.
“Tax” means the [TYPE OF TAX] assessed in the amount of $[AMOUNT] (exclusive of interest and penalties).
[// GUIDANCE: Add additional defined terms if needed for complex factual scenarios.]
2. JURISDICTION & TIMELINESS
2.1 Appellant files this Petition pursuant to, and in strict compliance with, Ohio Rev. Code § 5717.04, which vests the Board with jurisdiction over appeals from Final Determinations of the Commissioner.
2.2 The Final Determination was served on the Appellant on [SERVICE DATE] by [METHOD OF SERVICE]. This Petition is being filed within thirty (30) days thereafter, rendering the appeal timely.
2.3 Venue lies exclusively with the Board, and Appellant irrevocably submits to such forum.
3. STATEMENT OF RELEVANT FACTS
3.1 On [ASSESSMENT DATE], the Commissioner issued the Assessment alleging tax liability in the principal amount of $[AMOUNT] for the audit period [PERIOD].
3.2 Appellant timely filed a petition for reassessment on [DATE] pursuant to Ohio Rev. Code § 5703.60.
3.3 On [FINAL DETERMINATION DATE], the Commissioner affirmed the Assessment in full (the “Final Determination”).
3.4 Appellant contests the Assessment on the factual and legal grounds stated herein.
[// GUIDANCE: Insert concise, numbered paragraphs detailing the audit, examination findings, payments made, and any administrative conferences held.]
4. ASSIGNED ERRORS & LEGAL GROUNDS
Appellant assigns the following errors:
4.1 The Commissioner erred in construing [CITED STATUTE/REGULATION] to include [DISPUTED ITEM] in taxable gross receipts.
4.2 The Commissioner’s computation of taxable base failed to deduct allowable credits under Ohio Rev. Code § [SECTION].
4.3 The Assessment violates the Due Process Clause of the Ohio Constitution by imposing tax on non-Ohio sourced income.
[// GUIDANCE: Each numbered error should correspond to a specific legal theory. Reserve additional sub-points (4.1.1, 4.1.2, etc.) for complex issues.]
5. RELIEF REQUESTED
WHEREFORE, Appellant respectfully requests that the Board:
a. Vacate, or in the alternative modify, the Assessment to reflect a total liability of $[ADJUSTED AMOUNT] or such other sum as the Board deems proper;
b. Order the Commissioner to refund all amounts previously paid in excess of the lawful tax due, with statutory interest;
c. Grant such other and further relief as equity and good conscience may require.
6. REQUEST FOR COLLECTION STAY
6.1 Pursuant to Ohio Rev. Code § 5717.04(B), Appellant hereby requests a stay of all collection activity pending final disposition of this appeal.
6.2 In support of this request, Appellant tenders:
(a) A cash deposit of the contested tax; or
(b) A surety bond in the amount of $[BOND AMOUNT] issued by [SURETY], conditioned on payment of any final liability.
[// GUIDANCE: Select (a) or (b). Provide bond form if required by O.A.C. 5703-25-03.]
7. BURDEN OF PROOF & EVIDENTIARY MATTERS
7.1 Appellant acknowledges that, under Ohio law, the taxpayer bears the burden of proving the Assessment erroneous by a preponderance of the evidence.
7.2 Appellant reserves the right to introduce documentary exhibits, witness testimony, expert analyses, and stipulations of fact to satisfy said burden.
8. REPRESENTATIONS & WARRANTIES
8.1 Appellant represents that the factual statements herein are true, correct, and complete to the best of its knowledge, information, and belief, and are made under penalty of perjury.
8.2 Appellant warrants that it has not previously litigated the identical tax period and issues in any other forum.
8.3 Survival. The foregoing representations and warranties shall survive conclusion of this proceeding.
9. COVENANTS & RESTRICTIONS
9.1 Appellant shall promptly notify the Board and Commissioner of any material change in facts that could affect jurisdiction, liability, or remedy.
9.2 Appellant agrees to cooperate in discovery, including timely exchange of documents and attendance at depositions as scheduled by the Board.
10. DEFAULT & REMEDIES
10.1 Failure by Appellant to comply with Board orders may result in dismissal of the appeal under Ohio Admin. Code § 5717-1-09.
10.2 Failure by the Commissioner to comply with discovery may warrant exclusion of evidence or other sanctions within the Board’s discretion.
10.3 Attorneys’ Fees. Each party shall bear its own fees and costs absent a statutory or contractual basis for fee-shifting.
11. RISK ALLOCATION
11.1 Indemnification. Appellant agrees to indemnify and hold harmless the Commissioner for any costs directly attributable to inaccurate information supplied by Appellant during the audit or appeal.
11.2 Limitation of Liability. The Commissioner’s liability, if any, shall not exceed the amount of tax, interest, and penalties improperly assessed.
12. DISPUTE RESOLUTION
12.1 Governing Law. This Petition is governed by Ohio law, including Ohio Rev. Code Title 57 and applicable administrative regulations.
12.2 Forum Selection. Exclusive jurisdiction lies with the Board.
12.3 Limited Arbitration. Any collateral disputes arising after final Board order, including settlement enforcement, shall be resolved by binding arbitration under the Ohio Uniform Arbitration Act, limited to monetary relief not exceeding $50,000.
12.4 Jury Waiver. To the extent a right to jury trial may exist for any ancillary judicial proceeding, such right is knowingly and irrevocably waived.
12.5 Injunctive Relief. Nothing herein limits the Board’s authority to issue interim orders preserving the status quo, including the collection stay requested in Section 6.
13. GENERAL PROVISIONS
13.1 Amendment. This Petition may be amended once as a matter of right within thirty (30) days of filing; further amendments require leave of the Board.
13.2 Assignment. Neither party may assign rights or obligations arising under this Petition without prior written consent of the other party and the Board.
13.3 Severability. If any provision is held unenforceable, the remainder shall remain in full force and effect.
13.4 Integration. This Petition, together with all documents incorporated by reference, constitutes the entire statement of Appellant’s claims.
13.5 Electronic Signatures. Signatures transmitted by electronic means shall be deemed originals under the Ohio Uniform Electronic Transactions Act.
14. EXECUTION BLOCK
Executed this ___ day of ____, 20__.
[AUTHORIZED SIGNATORY NAME]
[Title]
For [APPELLANT LEGAL NAME]
State of _ )
County of ______ ) ss:
Sworn to and subscribed before me on the date above written.
Notary Public
My commission expires: _______
15. CERTIFICATE OF SERVICE
I certify that a true and accurate copy of the foregoing Notice of Appeal and Petition for Review was served upon the Ohio Tax Commissioner, 4485 Northland Ridge Boulevard, Columbus, Ohio 43229, by [CERTIFIED MAIL / PERSONAL SERVICE / OTHER] on this ___ day of ____, 20__.
[COUNSEL NAME], Esq. (Bar No. ______)
[LAW FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]
Counsel for Appellant
[// GUIDANCE: Attach Power of Attorney (Ohio Form TBOR-1) if counsel is not already of record. Consider including a proposed scheduling order and any required filing fee in accordance with Board procedural rules.]