PETITION FOR REVIEW OF STATE TAX ASSESSMENT

(Tennessee Tax Tribunal – Tenn. Code Ann. Title 67, Ch. 1, Part 14)

[// GUIDANCE: This template is designed for use before the Tennessee Tax Tribunal (“Tribunal”). It integrates Tennessee’s administrative-appeal procedures, taxpayer-burden-of-proof rules, and the automatic collection-stay that attaches upon a timely-filed Petition. Bracketed fields must be customized for the specific matter. Remove all guidance comments and bracketed instructions prior to filing.]

I. DOCUMENT HEADER

A. Caption

IN THE TENNESSEE TAX TRIBUNAL
STATE OF TENNESSEE
__________________________________
Petitioner: [LEGAL NAME OF TAXPAYER],
v.
Respondent: TENNESSEE DEPARTMENT OF REVENUE,
__________________________________
Docket No.: [ASSIGNED BY TRIBUNAL]

B. Title

PETITION FOR REVIEW OF STATE TAX ASSESSMENT
(Franchise & Excise / Sales & Use / [OTHER] Tax)

C. Effective Date

Date of Filing: [MM/DD/YYYY]

II. RECITALS

WHEREAS, the Tennessee Department of Revenue (“Department”) issued Assessment No. [ASSESSMENT NUMBER] on [DATE], asserting additional [TAX TYPE] tax, penalty, and interest for the period [PERIOD]; and

WHEREAS, Petitioner, within the statutory [90/30]-day limitations period, seeks independent review of said Assessment before the Tribunal pursuant to Tenn. Code Ann. Title 67, Chapter 1;

NOW, THEREFORE, Petitioner files this Petition for Review and respectfully states as follows:

III. DEFINITIONS

For purposes of this Petition, the following terms have the meanings set forth below—

1. “Assessment” means Assessment No. [ASSESSMENT NUMBER] issued by the Department on [DATE].
2. “Department” means the Tennessee Department of Revenue.
3. “Petitioner” means [LEGAL NAME], including any successors or assigns.
4. “Tribunal Rules” means the Tennessee Tax Tribunal Rules of Procedure, Rule 1320-06-01, et seq.
5. “Tax” means the [TYPE] tax, including any penalties and interest, at issue in this proceeding.

[// GUIDANCE: Expand or contract defined terms as complexity requires.]

IV. JURISDICTION & VENUE (Operative Provisions §1)

1.1 Governing Law. This proceeding is governed by Tenn. Code Ann. Title 67, Ch. 1, Pt. 14, the Uniform Administrative Procedures Act (Tenn. Code Ann. § 4-5-301, et seq.), and the Tribunal Rules.

1.2 Tribunal Jurisdiction. Jurisdiction is proper because Petitioner timely filed this Petition within [90/30] days of the Assessment’s issuance and has satisfied the statutory pre-requisites to appeal.

1.3 Venue. Pursuant to Tenn. Code Ann. § 67-1-[APPLICABLE SECTION], exclusive venue lies with the Tennessee Tax Tribunal, Nashville, Tennessee.

V. STATEMENT OF FACTS & ISSUES (Operative Provisions §2)

2.1 Facts Giving Rise to Assessment.
 (a) Petitioner conducts [BUSINESS DESCRIPTION] with its principal place of business at [ADDRESS].
 (b) The Department conducted an audit for the period [PERIOD], culminating in the Assessment.
 (c) [SET FORTH MATERIAL FACTS—SALES TRANSACTIONS, ALLOCATIONS, DEDUCTIONS, ETC.]

2.2 Issues Presented.
 Issue 1: Whether the Department erred in disallowing [SPECIFIC ITEM].
 Issue 2: Whether penalties assessed under Tenn. Code Ann. § 67-1-[SECTION] should be waived for reasonable cause.
 Issue 3: [ADDITIONAL ISSUES].

VI. GROUNDS FOR RELIEF (Operative Provisions §3)

3.1 Legal Positions.
 (a) Statutory Interpretation. [EXPLAIN WHY STATUTE DOES NOT APPLY OR IS MISAPPLIED.]
 (b) Constitutional Considerations. [IF APPLICABLE, E.G., COMMERCE CLAUSE.]
 (c) Penalty Abatement. Penalty is unwarranted because Petitioner exercised ordinary business care and prudence.

3.2 Requested Relief.
 (a) Complete abatement of the Assessment in the amount of $[AMOUNT];
 (b) Refund of any amounts previously remitted under protest; and
 (c) Such other relief as the Tribunal deems just and proper.

VII. BURDEN OF PROOF (Risk Allocation §1)

4.1 Taxpayer Burden. Petitioner acknowledges the statutory burden to overcome the presumed correctness of the Assessment by a preponderance of the evidence.

4.2 Department Burden. To the extent the Department asserts fraud or willful evasion, the Department bears the burden of proof on those allegations.

VIII. COLLECTION STAY (Injunctive Relief §1)

5.1 Automatic Stay. Pursuant to Tenn. Code Ann. § 67-1-[SECTION], the timely filing of this Petition automatically stays collection of the disputed Tax pending a final, non-appealable order.

5.2 Scope of Stay. The stay applies solely to the Assessment identified herein and does not impede the Department’s collection of undisputed liabilities.

IX. REPRESENTATIONS & WARRANTIES

6.1 Authority. Petitioner is duly organized, validly existing, and authorized to file this Petition.

6.2 Accuracy of Information. All factual statements herein are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief.

X. COVENANTS & OBLIGATIONS

7.1 Cooperation. Petitioner shall promptly produce all relevant books, records, and witnesses as required by the Tribunal Rules.

7.2 Notice. Petitioner shall notify the Tribunal and Department of any material change in circumstances affecting this proceeding within five (5) business days.

XI. DEFAULTS & REMEDIES

8.1 Failure to Prosecute. If Petitioner fails to appear or prosecute, the Tribunal may dismiss the Petition with prejudice and dissolve the collection stay.

8.2 Department Default. If the Department fails to appear or defend, Petitioner may move for default judgment under Tribunal Rule 1320-06-01-.06(5).

8.3 Attorneys’ Fees. Pursuant to Tenn. Code Ann. § 67-1-[SECTION], the Tribunal may award reasonable litigation costs if the Department’s position is not substantially justified.

XII. DISPUTE RESOLUTION & APPEAL RIGHTS

9.1 Final Order. The Tribunal will issue an Initial Order subject to discretionary Agency Review; absent review, the Initial Order becomes Final by operation of law.

9.2 Judicial Review. Any party aggrieved by the Final Order may seek appellate review in Davidson County Chancery Court within sixty (60) days, consistent with Tenn. Code Ann. § 4-5-322.

9.3 Alternative Dispute Resolution. The parties may, by mutual consent, engage in non-binding mediation; participation does not waive rights herein.

XIII. GENERAL PROVISIONS

10.1 Amendments. Petitioner may amend this Petition once as of right within thirty (30) days or with leave of the Tribunal thereafter.

10.2 Severability. If any provision herein is held invalid, the remainder shall continue in full force and effect.

10.3 Integration. This Petition, together with any attached exhibits and schedules, constitutes the entire statement of Petitioner’s claims.

10.4 Electronic Signatures. Signatures transmitted via electronic means shall be deemed originals for all purposes.

XIV. PRAYER FOR RELIEF

WHEREFORE, Petitioner respectfully requests that the Tennessee Tax Tribunal:

A. Find the Assessment unfounded, unlawful, or otherwise incorrect;
B. Abate all assessed tax, penalties, and interest;
C. Order refund of any amounts paid under protest with statutory interest; and
D. Grant such other and further relief as justice may require.

XV. EXECUTION BLOCK

Respectfully submitted this ___ day of __________, 20__.

_______________________________
[NAME OF AUTHORIZED REPRESENTATIVE]
[Title], for Petitioner
[TAXPAYER LEGAL NAME]
[ADDRESS]
[PHONE] | [EMAIL]

_______________________________
[ATTORNEY NAME], Esq. (TN BPR No. [#####])
Counsel for Petitioner
[FIRM NAME]
[ADDRESS]
[PHONE] | [EMAIL]

[// GUIDANCE: Attach the following, if applicable:
• Exhibit A – Copy of Assessment Notice
• Exhibit B – Audit Report/Workpapers
• Exhibit C – Payment-Under-Protest Receipt
• Schedule 1 – Detailed Computation of Disputed Amounts]

VERIFICATION

I, [NAME], being duly sworn, state that I am [TITLE] of Petitioner and that the facts stated in the foregoing Petition are true and correct to the best of my knowledge, information, and belief.

_________________________________
[NAME]

Sworn to and subscribed before me this ___ day of __________, 20__.

_________________________________
Notary Public
My Commission Expires: __________

[// GUIDANCE: Notarization is recommended but not strictly required by Tribunal Rules; verify current procedural requirements before filing.]