PETITION FOR REDETERMINATION, REQUEST FOR COLLECTION STAY, AND NOTICE OF APPEAL

(Texas State Tax Assessment)

[// GUIDANCE: This template is designed for use in contesting a final state-level tax assessment (e.g., sales, franchise, mixed-beverage, or other comptroller-assessed taxes) before the Texas State Office of Administrative Hearings (“SOAH”), the State Tax Tribunal referenced in the metadata. Confirm the correct forum and adjust captions, filing requirements, and procedural references as needed.]

TABLE OF CONTENTS

1. Document Header
2. Definitions
3. Operative Provisions
4. Representations & Warranties
5. Covenants & Restrictions
6. Default & Remedies
7. Risk Allocation
8. Dispute Resolution
9. General Provisions
10. Execution Block
11. Verification & Certificate of Service

1. DOCUMENT HEADER

1.1 Caption

IN THE STATE OFFICE OF ADMINISTRATIVE HEARINGS
FOR THE STATE OF TEXAS
TAX DIVISION

SOAH Docket No. [DOCKET NO.]
Comptroller’s Hearing No. [HEARING NO.]

In the Matter of the Protest of
[TAXPAYER LEGAL NAME],
Petitioner,

v.

THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS,
Respondent.

1.2 Parties Identification

a. “Petitioner” or “Taxpayer”: [TAXPAYER LEGAL NAME], a [STATE] [ENTITY TYPE], Taxpayer No. [NO.], with principal place of business at [ADDRESS].
b. “Respondent” or “Comptroller”: The Texas Comptroller of Public Accounts, acting through the Agency’s Audit Division and represented by the Office of the Attorney General.

1.3 Recitals

WHEREAS, the Comptroller issued a Final Assessment dated [ASSESSMENT DATE] (the “Assessment”) asserting additional tax, penalty, and interest in the aggregate amount of $[AMOUNT] (the “Disputed Amount”);
WHEREAS, the Taxpayer timely filed a Motion for Redetermination within the statutory period and has exhausted all required administrative prerequisites to appeal; and
WHEREAS, Petitioner desires (i) redetermination of the Assessment, (ii) a stay of enforced collection during the pendency of this proceeding, and (iii) all other relief to which it is entitled;

NOW, THEREFORE, Petitioner submits this Petition in accordance with the Texas Tax Code and the rules of SOAH.

Effective Date: Upon filing with SOAH Clerk on [FILE DATE].

Governing Law: State tax law of Texas, as set forth in the Texas Tax Code and related regulations.

2. DEFINITIONS

For purposes of this Petition, capitalized terms have the meanings set forth below:

“Assessment” – The Final Tax Determination issued by Respondent to Petitioner on [ASSESSMENT DATE].

“Burden of Proof” – The obligation of Petitioner to establish by a preponderance of the evidence that the Assessment is erroneous, unlawful, or excessive.

“Collection Stay” – The statutory suspension of enforced collection actions (e.g., liens, levies) during the pendency of this appeal, contingent on the posting of a deposit or bond in accordance with Section 3.4.

“Disputed Amount” – The aggregate sum of additional tax, penalties, and interest contested herein, presently calculated at $[AMOUNT] as of [CALC DATE].

“Parties” – Collectively, Petitioner and Respondent.

“Tax Tribunal” – The State Office of Administrative Hearings, Tax Division, or any successor tribunal of competent jurisdiction.

[// GUIDANCE: Add or delete defined terms to match the specific tax type and procedural posture.]

3. OPERATIVE PROVISIONS

3.1 Filing of Petition

Petitioner, by and through undersigned counsel, hereby lodges this Petition for Redetermination pursuant to the applicable provisions of the Texas Tax Code and SOAH Rules of Procedure.

3.2 Grounds for Appeal

Petitioner alleges the Assessment is invalid and should be vacated or reduced on the following independent and/or alternative grounds:

a. Statutory Misapplication – Respondent misapplied [CITATION OR SECTION HEADING] to transactions occurring during the Audit Period.
b. Factual Error – Respondent’s computation erroneously included non-taxable receipts totaling $[AMOUNT].
c. Procedural Violation – Respondent failed to provide requisite notice under Tex. Admin. Code §[RULE] thereby prejudicing Petitioner’s due-process rights.
d. Constitutional Challenge – To the extent necessary, Petitioner asserts that imposition of the disputed tax violates U.S. Const. amend. XIV and Tex. Const. art. I §19.

[// GUIDANCE: Enumerate every theory of recovery. Insert additional sub-points as required.]

3.3 Relief Requested

Petitioner respectfully requests that the Tax Tribunal:

1. Conduct a de novo hearing;
2. Redetermine the correct amount of tax due, if any;
3. Abate all penalties and interest to the extent permitted by law;
4. Award reasonable attorney’s fees and costs as authorized; and
5. Grant such other and further relief as justice may require.

3.4 Deposit / Security and Request for Collection Stay

a. Deposit Election – Pursuant to the Texas Tax Code, Petitioner has this day tendered [CHOOSE ONE: (i) a cash deposit, (ii) an irrevocable letter of credit, (iii) a surety bond] in the amount of $[DEPOSIT] to the Comptroller, representing 100% of the Disputed Amount.
b. Request for Stay – Petitioner requests issuance of an order staying all enforced collection activities pending final disposition of this matter, conditioned upon maintenance of the Deposit/Security.

[// GUIDANCE: Modify subsection (a) per client’s financial strategy; statute affords multiple security options.]

3.5 Hearing Request & Scheduling

Petitioner requests that SOAH schedule a prehearing conference within [XX] days and set this matter for a merits hearing on or after [EARLIEST DATE AVAILABLE], allowing adequate time for discovery.

4. REPRESENTATIONS & WARRANTIES

4.1 Authority – Petitioner is duly organized, validly existing, and in good standing; filing of this Petition has been duly authorized.

4.2 Timeliness – Petitioner filed all requisite administrative protests and this Petition within statutory deadlines.

4.3 Accuracy of Information – To the best of Petitioner’s knowledge, information, and belief, formed after reasonable inquiry, the factual allegations herein are true and correct.

4.4 Survival – The representations and warranties in this Section shall survive dismissal, settlement, or final adjudication.

5. COVENANTS & RESTRICTIONS

5.1 Affirmative Covenants
a. Cooperate in good faith with Respondent in discovery.
b. Supplement disclosures within [XX] days of identifying additional responsive information.

5.2 Negative Covenants
Petitioner shall not transfer or encumber assets with intent to hinder collection should the Assessment be upheld.

5.3 Notice & Cure
Petitioner shall notify Respondent within [5] business days of any material change that could affect the adequacy of the Deposit/Security and shall cure any deficiency within [10] business days after written notice.

6. DEFAULT & REMEDIES

6.1 Events of Default
a. Failure to maintain required Deposit/Security.
b. Failure to comply with discovery orders.
c. Material misrepresentation to the Tribunal.

6.2 Remedies
Upon default, Respondent may move to:
i. Lift the Collection Stay;
ii. Dismiss the Petition with prejudice;
iii. Apply Deposit/Security to the Assessment; and/or
iv. Seek attorney’s fees and sanctions permitted under SOAH rules.

7. RISK ALLOCATION

7.1 Indemnification (Taxpayer Burden of Proof)
Petitioner shall indemnify and hold harmless Respondent from any third-party claims arising out of Petitioner’s failure to satisfy the Burden of Proof, limited to the Disputed Amount together with statutory interest and applicable penalties.

7.2 Limitation of Liability
In no event shall either Party’s liability under this proceeding exceed the amount of tax, penalty, and interest assessed or refundable, as finally determined by the Tribunal.

7.3 Force Majeure
Neither Party shall be liable for delays caused by acts of God, governmental shutdowns, or other events beyond reasonable control; provided, however, that the affected Party shall promptly notify the other and use commercially reasonable efforts to resume performance.

8. DISPUTE RESOLUTION

8.1 Governing Law
This Petition and all related proceedings shall be governed by the Constitution and statutes of the State of Texas and, where applicable, federal law.

8.2 Forum Selection
Exclusive jurisdiction lies with SOAH, Tax Division, subject to judicial review solely in the district courts of Travis County, Texas.

8.3 Limited Arbitration
The Parties may, by mutual written agreement filed with the Tribunal, submit discrete factual or accounting issues to binding arbitration under the Texas Arbitration Act; however, pure questions of law and issues impacting statewide tax policy shall remain within SOAH’s exclusive purview.

8.4 Jury Waiver (Limited)
To the extent this matter is subsequently appealed to a court of competent jurisdiction, and absent constitutional or statutory entitlement, the Parties knowingly waive trial by jury for all issues triable of right, except where prohibited by Tex. Const. art. I §15.

8.5 Injunctive Relief
Nothing herein shall impair the Tribunal’s or court’s authority to issue provisional relief, including orders continuing or dissolving the Collection Stay.

9. GENERAL PROVISIONS

9.1 Amendment & Waiver
This Petition may not be amended except by written motion granted by the Tribunal. Waiver of any right must be explicit and shall not constitute a waiver of any other right.

9.2 Assignment
Neither this Petition nor any rights hereunder may be assigned without prior written consent of the Tribunal and the non-assigning Party, except by operation of law in connection with merger or consolidation.

9.3 Successors & Assigns
Subject to Section 9.2, this Petition shall inure to the benefit of and be binding upon the Parties and their respective successors and assigns.

9.4 Severability
If any provision is held invalid or unenforceable, such provision shall be narrowly construed or reformed to the minimum extent necessary, and the remaining provisions shall remain in full force and effect.

9.5 Integration
This Petition, together with any attached exhibits and schedules, constitutes the entire agreement and understanding of the Parties regarding the subject matter and supersedes all prior statements or writings.

9.6 Counterparts & Electronic Signatures
This Petition may be executed in counterparts, each of which shall be deemed an original. Signatures transmitted by facsimile or secure electronic means (e.g., DocuSign) shall be deemed valid and binding.

10. EXECUTION BLOCK

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

PETITIONER

[TAXPAYER LEGAL NAME]

By: ________
Name: [AUTHORIZED SIGNATORY]
Title: [OFFICER TITLE]
Date: [DATE]

RESPONDENT (ACKNOWLEDGMENT ONLY)

Office of the Attorney General, Tax Litigation Division

By: ________
Name: [ASSISTANT AG]
Title: Assistant Attorney General
Date: [DATE]

[// GUIDANCE: Respondent signature is not required for filing but may be used for agreed scheduling orders or settlements.]

11. VERIFICATION & CERTIFICATE OF SERVICE

11.1 Verification

I, [NAME], authorized representative of Petitioner, declare under penalty of perjury that I have read the foregoing Petition, and the facts stated therein are true and correct to the best of my knowledge, information, and belief.

[NAME], [TITLE]
Date: [DATE]

11.2 Certificate of Service

I certify that on [DATE], a true and correct copy of this Petition was served on the Comptroller’s representative of record via [METHOD] in accordance with SOAH Rules.

[COUNSEL NAME], Counsel for Petitioner

[// GUIDANCE:
1. Attach supporting Exhibits (e.g., Assessment Notice, Audit Workpapers, Proof of Deposit).
2. Consult Tex. Tax Code chs. 111, 151, 171, or other chapters applicable to the specific tax.
3. Confirm SOAH electronic filing requirements (currently 1 PDF file, text-searchable, with bookmarks).
4. Calendar all responsive deadlines immediately upon docketing.
5. Verify that the chosen security instrument fully satisfies Collection Stay prerequisites.]