STATE OF OKLAHOMA
OKLAHOMA TAX COMMISSION — OFFICE OF ADMINISTRATIVE HEARINGS
___________
In the Matter of the Protest of )
)
[TAXPAYER LEGAL NAME], ) OTC No. [____]
Taxpayer/Petitioner, )
)
v. ) Assessment No. [____]
)
OKLAHOMA TAX COMMISSION, )
Respondent. )
___________
PETITION FOR ADMINISTRATIVE PROTEST, COLLECTION STAY,
AND REQUEST FOR FORMAL HEARING
[// GUIDANCE: This template is intended for use by Oklahoma-based taxpayers seeking administrative review of a proposed or final state tax assessment before the Oklahoma Tax Commission’s Office of Administrative Hearings (the “Tribunal”). Modify bracketed placeholders and remove guidance notes prior to filing.]
TABLE OF CONTENTS
- Document Header ........................................................ 1
- Definitions ............................................................. 2
- Operative Provisions .................................................... 3
- Representations & Warranties ............................................ 5
- Covenants & Restrictions ................................................ 6
- Default & Remedies ...................................................... 7
- Risk Allocation ......................................................... 8
- Dispute Resolution ...................................................... 9
- General Provisions ...................................................... 10
- Execution Block ........................................................ 12
1. DOCUMENT HEADER
1.1 Effective Date. This Petition is deemed filed on the date stamped by the Tribunal’s Clerk (“Effective Date”).
1.2 Parties.
a. “Taxpayer” means [TAXPAYER LEGAL NAME], an [ENTITY TYPE] organized under the laws of [STATE] with principal place of business at [ADDRESS].
b. “Commission” means the Oklahoma Tax Commission, including its Office of Administrative Hearings and any successor agency.
1.3 Recitals.
a. On [ASSESSMENT DATE] the Commission issued Notice(s) of Proposed Assessment (the “Assessment”) in the amount of $[AMOUNT], plus statutory interest and penalties, for the tax period(s) ending [TAX PERIOD].
b. Taxpayer timely files this Petition within the statutory protest period, thereby perfecting administrative jurisdiction and automatically staying enforced collection pursuant to Oklahoma revenue law.
c. The parties desire an orderly adjudication before the Tribunal consistent with due process and Oklahoma’s administrative tax-appeal framework.
2. DEFINITIONS
Capitalized terms shall have the meanings set forth below and shall apply equally to singular and plural forms.
2.1 “Assessment” – The Notice of Proposed Assessment, Final Assessment, or other written determination issued by the Commission that is the subject of this Petition.
2.2 “Burden of Proof” – The preponderance-of-the-evidence standard imposed on the Taxpayer to establish any asserted entitlement to relief, unless a different statutory standard expressly applies.
2.3 “Collection Stay” – The statutory suspension of enforced collection activities triggered by the timely filing of this Petition, subject to the accrual of statutory interest and any bond or security requirements imposed by the Tribunal.
2.4 “Hearing” – The formal evidentiary proceeding before an Administrative Law Judge (“ALJ”) of the Tribunal.
2.5 “Tribunal Rules” – The Oklahoma Tax Commission’s rules of practice, procedure, and evidence governing protests and appeals, as amended from time to time.
[// GUIDANCE: Add any specialized terms unique to the tax type at issue—e.g., “Gross Production Tax,” “Sales & Use Tax,” etc.]
3. OPERATIVE PROVISIONS
3.1 Protest & Prayer for Relief. Taxpayer hereby protests the Assessment and respectfully requests that the Tribunal:
1. Conduct a formal Hearing;
2. Redetermine the Assessment, eliminating or reducing any tax, penalty, and interest found to be erroneous; and
3. Grant such additional or alternative relief as justice requires.
3.2 Grounds of Error. The Assessment is erroneous on the following grounds (collectively, the “Issues”):
a. Statutory Misapplication. [SPECIFY]
b. Factual Inaccuracies. [SPECIFY]
c. Constitutional or Procedural Defects. [SPECIFY]
d. Other. [SPECIFY]
3.3 Timeliness. This Petition is filed within [30/60] days of the mailing date of the Assessment, satisfying the jurisdictional deadline under applicable Oklahoma revenue statutes and Tribunal Rules.
3.4 Evidence & Exhibits. Taxpayer will present documentary, testimonial, and/or expert evidence identified on Exhibit A hereto. Additional exhibits may be submitted pursuant to Tribunal scheduling orders.
3.5 Collection Stay Acknowledgment. Pursuant to Oklahoma law:
a. Enforced collection of the contested amount is stayed as of the Effective Date;
b. Statutory interest continues to accrue; and
c. The Tribunal may, upon motion by the Commission, require a bond or other security if it finds collection is jeopardized.
3.6 Conditions Precedent. Taxpayer’s obligations to proceed are conditioned on (i) receipt of a docketing notice assigning an ALJ and Hearing date, and (ii) the Commission’s production of its audit file within [20] days of service of this Petition.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Taxpayer represents that it possesses full legal authority to file this Petition and, where applicable, that the signatory below is duly authorized to act on Taxpayer’s behalf.
4.2 Accuracy of Information. Taxpayer warrants that all factual statements made herein and in supporting documentation are true, correct, and complete to the best of its knowledge, information, and belief, and are made under penalty of perjury.
4.3 Compliance with Tribunal Rules. Taxpayer represents that it will comply with all procedural directives, briefing schedules, and discovery obligations promulgated by the Tribunal or the assigned ALJ.
4.4 Survival. The representations and warranties contained in this Section shall survive dismissal, withdrawal, or final adjudication of this Petition.
5. COVENANTS & RESTRICTIONS
5.1 Affirmative Covenants. Taxpayer shall:
a. Cooperate reasonably in scheduling, discovery, and stipulations of fact;
b. Promptly supplement disclosures if additional responsive information becomes available;
c. Maintain all books and records relevant to the Assessment until final disposition of this matter.
5.2 Negative Covenants. Taxpayer shall not:
a. Willfully hinder or delay the administrative process;
b. Transfer assets with intent to avoid payment of any final liability established by a final order of the Tribunal or reviewing court.
5.3 Notice & Cure. Taxpayer shall have ten (10) days after written notice from the Commission or the ALJ to cure any procedural deficiency before sanctions or dismissal may be sought.
6. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute defaults:
a. Failure to appear at the scheduled Hearing without good cause;
b. Willful refusal to comply with discovery orders;
c. Material misrepresentation of fact.
6.2 Consequences. Upon default, the ALJ may enter an order (i) dismissing this Petition with prejudice, (ii) sustaining the Assessment, and/or (iii) imposing costs, attorneys’ fees, or other sanctions as allowed by law.
6.3 Attorney Fees & Costs. Each party shall bear its own attorneys’ fees and expenses unless otherwise provided by statute or in the event of bad-faith conduct, whereupon the prevailing party may seek fee-shifting under applicable law.
7. RISK ALLOCATION
7.1 Burden of Proof. Taxpayer acknowledges and accepts the statutory Burden of Proof with respect to all Issues raised herein.
7.2 Limitation of Liability. The Commission’s monetary exposure in this proceeding shall not exceed the amount of tax, interest, and penalty set forth in the Assessment, together with any statutorily mandated refunds or credits.
7.3 Indemnification. Taxpayer shall indemnify and hold the Commission harmless from any third-party claims arising out of Taxpayer’s disclosure of confidential taxpayer information, except to the extent caused by Commission negligence or unlawful disclosure.
7.4 Force Majeure. Deadlines may be extended for events beyond a party’s reasonable control—e.g., natural disasters, declared emergencies, or other force-majeure circumstances—upon motion and showing of good cause.
8. DISPUTE RESOLUTION
8.1 Governing Law. This Petition and all related proceedings shall be governed by the Oklahoma Uniform Tax Procedure Code and other applicable Oklahoma law (“state_tax_law”).
8.2 Forum Selection. Exclusive administrative jurisdiction lies with the Oklahoma Tax Commission’s Office of Administrative Hearings (“state_tax_tribunal”).
8.3 Arbitration. Notwithstanding Section 8.2, the parties may stipulate to limited binding arbitration of discrete factual disputes (e.g., sampling methodology) if authorized by Tribunal Rules and approved by the ALJ.
8.4 Jury Waiver. To the extent any matter proceeds to judicial review, the parties acknowledge that Oklahoma law affords only limited jury-trial availability in tax matters and that issues of law will be determined by the reviewing court.
8.5 Injunctive Relief. Nothing herein shall impair either party’s right to seek emergency injunctive relief in a court of competent jurisdiction to preserve the status quo or protect statutory collection rights.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. This Petition may be amended only by written filing accepted by the Tribunal. A party’s waiver of any procedural right shall not operate as a continuing waiver.
9.2 Assignment. Taxpayer may not assign this Petition or any rights herein without prior written consent of the Commission and approval of the Tribunal.
9.3 Successors & Assigns. This Petition shall inure to the benefit of, and be binding upon, the parties and their lawful successors and permitted assigns.
9.4 Severability. If any provision of this Petition is held invalid, the remaining provisions shall remain in full force, and the Tribunal may reform the Petition to preserve its original intent to the maximum extent permissible.
9.5 Integration. This Petition, together with its exhibits and any subsequently filed amendments, constitutes the entire administrative pleading between the parties concerning the Assessment.
9.6 Counterparts & Electronic Signatures. This Petition may be executed in counterparts, including facsimile or electronically signed counterparts, each of which shall be deemed an original.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned certifies under penalty of perjury that the foregoing statements are true and correct and executes this Petition as of the Effective Date.
| TAXPAYER/PETITIONER | COUNSEL OF RECORD (if any) |
| [TAXPAYER LEGAL NAME] | [ATTORNEY NAME], OBA # [____] |
| By: ______ | [LAW FIRM NAME] |
| Name: [AUTHORIZED SIGNATORY] | Address: [____] |
| Title: [____] | Phone: [____] |
| Date: [____] | Email: [____] |
[// GUIDANCE: Attach notarization or verification forms if required by Tribunal Rules.]
VERIFICATION
I, [AUTHORIZED SIGNATORY NAME], being first duly sworn, state that I am [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.
[Signature]
Subscribed and sworn before me this _ day of _, 20__.
Notary Public
My commission expires: _______
EXHIBIT A — LIST OF EXPECTED EVIDENCE
- Audit Workpapers dated ____
- Tax Returns for period(s) ____
- Accounting Records (General Ledger excerpts)
- Expert Report of [NAME], CPA/CPA-ABV
- Any additional documents as discovery warrants
[// GUIDANCE: Modify, add, or delete exhibit categories to fit the particular tax type and factual posture.]
Filing Instructions (do not file with Petition)
1. Serve the original Petition and all exhibits on the Tribunal Clerk.
2. Deliver a copy to the Office of General Counsel, Oklahoma Tax Commission.
3. Retain proof of service for the record.
4. Calendar all deadlines established by Tribunal docketing notice.
[// GUIDANCE: This template is designed to be “court-ready.” Nevertheless, counsel should (i) verify current Oklahoma statutory deadlines; (ii) confirm Tribunal procedural rules; and (iii) adapt the Collection Stay, bond, and appeal language to the specific tax type and assessment posture.]