PETITION FOR ADMINISTRATIVE APPEAL OF STATE TAX ASSESSMENT
(Rhode Island Division of Taxation – Office of Administrative Hearings / State Tax Tribunal)
I. DOCUMENT HEADER
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Parties
1.1 Petitioner: [PETITIONER LEGAL NAME], a [state of organization] [entity type/individual], with principal place of business/residence at [PETITIONER ADDRESS] (“Petitioner”).
1.2 Respondent: Rhode Island Division of Taxation, acting through its Tax Administrator (“Respondent” or “Division”). -
Recitals
A. On [NOTICE OF ASSESSMENT DATE], the Division issued Notice No. [NOTICE NUMBER] (the “Assessment”) asserting additional tax, interest, and/or penalties against Petitioner for the tax period ending [TAX PERIOD/TAX YEAR].
B. Petitioner timely seeks administrative review of the Assessment pursuant to applicable Rhode Island tax-appeal procedures.
C. This Petition is filed within the time allowed by law and in the form prescribed by the State Tax Tribunal Rules of Practice (the “Rules”). -
Effective Date & Jurisdiction
This Petition becomes effective upon filing with the Clerk of the State Tax Tribunal and is governed exclusively by Rhode Island tax law and the Rules.
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
II. DEFINITIONS
For purposes of this Petition, capitalized terms have the meanings set forth below and apply equally to singular and plural forms.
“Assessment” – The notice of tax liability described in Recital A.
“Collection Action” – Any levy, lien, set-off, or enforcement measure undertaken by the Division to collect the Assessment.
“Division” – The Rhode Island Division of Taxation, its Tax Administrator, authorized agents, and assigns.
“Evidence Packet” – Petitioner’s documentary and testimonial evidence required under Section 3.3.
“Rules” – The Rhode Island State Tax Tribunal Rules of Practice, as amended from time to time.
“Tax Tribunal” – The administrative body with original jurisdiction over this matter.
[// GUIDANCE: Add additional defined terms that may appear in your factual narrative, e.g., “Sales Data,” “Exemption Certificates,” etc.]
III. OPERATIVE PROVISIONS
3.1 Nature of Appeal
(a) Petitioner contests the legal and factual bases of the Assessment, asserting it is (i) erroneous in whole or in part, and/or (ii) contrary to Rhode Island statutory or regulatory authority.
(b) Petitioner requests a de novo administrative hearing before the Tax Tribunal pursuant to the Rules.
3.2 Relief Requested
(a) Vacatur, reduction, or abatement of the Assessment, including all related interest and penalties.
(b) Issuance of any refund or credit to which Petitioner is entitled.
(c) Immediate stay of all Collection Action pending final disposition (“Collection Stay”).
3.3 Evidence Packet & Deadlines
(a) Petitioner shall serve its Evidence Packet on the Division no later than [____] days before the scheduled hearing date, containing:
(i) Sworn written testimony of knowledgeable witnesses;
(ii) Documentary exhibits (in Bates-numbered format); and
(iii) Expert analyses, if any.
(b) Division shall serve its responsive evidence [____] days thereafter; rebuttal evidence due [____] days before hearing.
3.4 Hearing Procedures
(a) The hearing shall be conducted in accordance with the Rules, with oral testimony under oath and the right of cross-examination.
(b) The Tribunal may accept stipulations of fact and law.
(c) Post-hearing briefs, if ordered, shall be filed within [____] days of transcript availability.
3.5 Conditions Precedent
Compliance with Sections 3.3 and 3.4 is a condition precedent to admission of evidence and preservation of issues for further appeal.
IV. REPRESENTATIONS & WARRANTIES
4.1 Petitioner’s Representations
(a) Petitioner is duly organized, validly existing, and in good standing under the laws of its jurisdiction of formation (if an entity).
(b) Petitioner has examined the Assessment and the underlying statutory provisions and asserts, in good faith and upon reasonable inquiry, that the Assessment is erroneous.
(c) All factual statements herein, and in the Evidence Packet, are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief.
4.2 Survival
The representations set forth in Section 4.1 survive final resolution of this matter.
V. COVENANTS & RESTRICTIONS
5.1 Affirmative Covenants of Petitioner
(a) Cooperate in good faith with the Division regarding scheduling and discovery.
(b) Promptly supplement or correct any submission upon learning of material inaccuracies.
5.2 Negative Covenants of Petitioner
Petitioner shall not dispose of, alter, or hide any books, records, or tangible evidence relevant to the issues herein.
5.3 Notice & Cure
A party alleging non-compliance with these covenants shall provide written notice specifying the deficiency and allow [10] business days to cure before seeking tribunal intervention.
VI. DEFAULT & REMEDIES
6.1 Events of Default
(a) Failure of Petitioner to timely serve its Evidence Packet;
(b) Failure of either party to comply with tribunal orders;
(c) Willful presentation of materially false evidence.
6.2 Remedies
(a) Upon Petitioner’s default, the Tribunal may dismiss the Petition with prejudice or impose evidentiary sanctions.
(b) Upon Division’s default, the Tribunal may preclude evidence, deem facts admitted, or award appropriate relief.
(c) The prevailing party may seek recovery of reasonable attorneys’ fees and costs upon a showing of bad faith by the opposing party.
VII. RISK ALLOCATION
7.1 Burden of Proof
Consistent with Rhode Island law, Petitioner bears the burden to show by a preponderance of the evidence that the Assessment is incorrect.
7.2 Limitation of Liability
(a) Petitioner’s monetary exposure in this proceeding is capped at the amount stated in the Assessment, plus statutory interest and applicable penalties.
(b) Neither party shall be liable for consequential, incidental, or punitive damages arising from this administrative appeal.
7.3 Indemnification
Petitioner shall indemnify and hold harmless the Division from any third-party claims arising out of Petitioner’s misuse of confidential taxpayer information disclosed during this proceeding.
VIII. DISPUTE RESOLUTION
8.1 Governing Law
This Petition and all related proceedings are governed exclusively by Rhode Island tax law and the Rules.
8.2 Forum Selection
Original jurisdiction lies in the State Tax Tribunal; any further appeal shall be taken to the Rhode Island [Sixth Division District Court/Superior Court] as provided by law.
8.3 Arbitration
Except for mandatory alternative dispute resolution offered by the Tribunal under the Rules, the parties do not consent to binding arbitration.
8.4 Jury Waiver
To the extent any further judicial review might otherwise afford a jury trial, the parties hereby waive the same, acknowledging the limited availability of jury trials in state tax matters.
8.5 Injunctive Relief
The Collection Stay sought in Section 3.2 constitutes a request for temporary injunctive relief; the Tribunal retains authority to modify or dissolve such stay upon motion and showing of good cause.
IX. GENERAL PROVISIONS
9.1 Amendments
This Petition may be amended only by written filing conforming to Rule requirements and accepted by the Tribunal.
9.2 Assignment
None of the rights or obligations herein may be assigned or delegated without prior written approval of the Tribunal.
9.3 Severability
If any provision is declared invalid, the remaining provisions remain in full force to the maximum extent permitted.
9.4 Entire Petition
This document, together with all exhibits and subsequent filings, constitutes the entire statement of Petitioner’s claims.
9.5 Electronic Signatures & Service
Signatures executed via electronic means bearing the signer’s typed name constitute original signatures. Service may be effected electronically in accordance with the Rules.
X. EXECUTION BLOCK
Executed and submitted on this [DATE].
PETITIONER:
[PETITIONER LEGAL NAME]
By: _______
Name: [SIGNATORY NAME]
Title: [TITLE]
Address: [ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
AUTHORIZED REPRESENTATIVE/COUNSEL:
[ATTORNEY NAME], Esq. (RI Bar No. [####])
[LAW FIRM NAME]
Address: [FIRM ADDRESS]
Phone: [PHONE]
Email: [EMAIL]
Verification
I, [SIGNATORY NAME], hereby affirm under penalty of perjury that the facts stated in the foregoing Petition are true and correct to the best of my knowledge, information, and belief.
[Signature of Petitioner or Authorized Officer]
Date: _______
Certificate of Service
I certify that on [DATE] a true and correct copy of this Petition, together with all referenced exhibits, was served upon the Rhode Island Division of Taxation at the address designated for such service by (check one): ☐ certified mail, ☐ hand delivery, ☐ electronic filing.
[Signature of Filing Counsel]
[// GUIDANCE:
1. Attach the Notice of Assessment and any correspondence as Exhibit A.
2. Provide a detailed Statement of Facts as Exhibit B.
3. Include legal argument in memorandum form as Exhibit C if required by the hearing officer.
4. Calendar all internal deadlines (Sections 3.3 and 3.4).
5. For Collection Stay, ensure a separate motion is filed if the Rules so require.
]