PETITION FOR ADMINISTRATIVE REVIEW OF STATE TAX ASSESSMENT
(Commonwealth of Virginia – Department of Taxation)
[// GUIDANCE: This template is designed for use in appealing a final state tax assessment issued by the Virginia Department of Taxation (or by a locality whose assessment is subject to state administrative review). It is intended to be filed with the Virginia Tax Commissioner pursuant to Va. Code Ann. § 58.1-1821. Practitioners should tailor all bracketed placeholders and confirm alignment with any local procedural rules or informal conference requirements.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
1.1 Title. PETITION FOR ADMINISTRATIVE REVIEW AND REQUEST FOR STAY OF COLLECTION
1.2 Parties.
(a) “Petitioner”: [LEGAL NAME OF TAXPAYER], a [ENTITY TYPE & STATE OF FORMATION] with principal place of business at [ADDRESS].
(b) “Respondent”: COMMONWEALTH OF VIRGINIA, acting by and through its Department of Taxation (the “Department”).
1.3 Effective Date. This Petition is deemed filed on the date stamped “RECEIVED” by the Department (the “Effective Date”).
1.4 Jurisdiction & Governing Law. This matter is governed by the tax laws of the Commonwealth of Virginia and the regulations promulgated thereunder (“Virginia Tax Law”).
2. DEFINITIONS
For purposes of this Petition, the following capitalized terms have the meanings set forth below. Defined terms appear alphabetically and are cross-referenced throughout this document.
“Assessment” means the final notice of state tax liability issued to Petitioner dated [ASSESSMENT DATE] in the amount of $[AMOUNT], inclusive of tax, penalties, and interest.
“Collection Action” means any levy, garnishment, lien, offset, or other action to collect the Assessment.
“Disputed Amount” means the portion of the Assessment that Petitioner contests, currently calculated as $[AMOUNT].
“Document Set” means all documents required to be submitted under Section 3.2(b).
“Petitioner” has the meaning given in Section 1.2(a).
“Tax Commissioner” means the duly appointed Tax Commissioner of the Commonwealth of Virginia, or her/his authorized designee.
“Virginia Tax Law” has the meaning given in Section 1.4.
3. OPERATIVE PROVISIONS
3.1 Purpose. Pursuant to Va. Code Ann. § 58.1-1821 (2023), Petitioner seeks administrative review of the Assessment and requests (i) correction of the Assessment as detailed herein, and (ii) a stay of all Collection Action during the pendency of this appeal.
3.2 Filing Requirements.
(a) Timeliness. This Petition is filed within ninety (90) days after the Assessment was issued.
(b) Required Submissions. Petitioner contemporaneously submits the following:
(i) A concise statement of contested issues of law and fact;
(ii) A schedule reconciling Petitioner’s position to the Assessment;
(iii) Copies of all relevant returns, workpapers, and correspondence;
(iv) Any affidavits or declarations supporting factual assertions;
(v) Proof of payment or bond posting sufficient to invoke the stay requested in Section 3.4.
3.3 Grounds for Relief. Petitioner asserts that the Assessment is erroneous on the following independent and alternative grounds:
(a) [GROUND 1—e.g., Misapplication of Statute];
(b) [GROUND 2—e.g., Computational Error];
(c) [GROUND 3—e.g., Constitutional Challenge].
3.4 Request for Stay of Collection. Pursuant to Va. Code Ann. § 58.1-1821(A) and 23VAC10-20-165, Petitioner respectfully requests that all Collection Action be suspended pending final determination, on the grounds that (i) Petitioner has either (x) paid the Disputed Amount under protest or (y) furnished an acceptable surety bond, and (ii) immediate collection would cause irreparable harm.
3.5 Hearing Election. Petitioner [ELECTS/WAIVES] an informal conference and requests that the Tax Commissioner [ISSUE A WRITTEN DETERMINATION WITHOUT ORAL HEARING / SCHEDULE AN ORAL HEARING].
3.6 Relief Sought. Petitioner prays for:
(a) Abatement or refund of the Disputed Amount;
(b) Abatement of associated penalties and interest;
(c) Confirmation of stay until exhaustion of judicial remedies; and
(d) Such other and further relief as the Tax Commissioner deems just and proper.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Petitioner is duly organized, validly existing, and in good standing under the laws of its jurisdiction of formation and has full power and authority to file this Petition.
4.2 Accuracy of Information. All facts set forth herein and in the accompanying Document Set are, to the best of Petitioner’s knowledge and belief, true, correct, and complete in all material respects.
4.3 Compliance. Petitioner has complied with all procedural prerequisites to the filing of this Petition, including timely payment or bonding required for a stay of Collection Action.
4.4 Survival. The representations and warranties in this Section 4 survive the final resolution of this appeal.
5. COVENANTS & RESTRICTIONS
5.1 Ongoing Cooperation. Petitioner shall reasonably cooperate with all information requests from the Department during the review process and shall supplement the Document Set within ten (10) days of any material change.
5.2 Notice of Related Proceedings. Petitioner shall promptly notify the Tax Commissioner of any judicial or administrative proceeding involving the same tax periods or issues.
5.3 Preservation of Records. Petitioner shall maintain all relevant books and records until the later of (i) expiration of the statute of limitations for the tax periods at issue or (ii) final non-appealable resolution of this matter.
6. DEFAULT & REMEDIES
6.1 Events of Default. Each of the following constitutes a default:
(a) Petitioner’s failure to respond timely to a Department information request;
(b) Material misrepresentation or omission in this Petition or the Document Set;
(c) Failure to maintain the bond or protest payment supporting the stay of Collection Action.
6.2 Cure Period. The Tax Commissioner shall provide written notice of default, and Petitioner shall have fifteen (15) days to cure, unless the Commissioner determines that immediate action is warranted.
6.3 Remedies. Upon uncured default, the Tax Commissioner may (i) dismiss this Petition in whole or in part, (ii) lift the stay of Collection Action, and/or (iii) impose applicable penalties and interest.
6.4 Attorneys’ Fees. If either party seeks judicial review pursuant to Va. Code Ann. § 58.1-1825 and substantially prevails, the court may award reasonable attorneys’ fees and costs as permitted by law.
7. RISK ALLOCATION
7.1 Burden of Proof. Consistent with Virginia Tax Law, Petitioner bears the burden of proving by a preponderance of the evidence that the Assessment is erroneous.
7.2 Limitation of Liability. The Department’s monetary liability, if any, is limited to refund of the Disputed Amount with statutory interest; under no circumstances shall consequential, punitive, or special damages be awarded.
8. DISPUTE RESOLUTION
8.1 Administrative Forum Selection. The exclusive initial forum for this dispute is the Tax Commissioner of the Commonwealth of Virginia (the “State Tax Tribunal” for purposes of this Section).
8.2 Arbitration. No arbitration is mandated; however, the parties may agree in writing to submit specific factual issues to non-binding mediation.
8.3 Judicial Review. An aggrieved party may seek de novo review in the [CITY/COUNTY] Circuit Court pursuant to Va. Code Ann. § 58.1-1825 within thirty (30) days after the Tax Commissioner’s final determination. Jury trials are not available for state tax appeals except as expressly permitted by statute; the parties hereby waive any right to a jury to the extent such right exists.
8.4 Injunctive Relief. The stay of Collection Action granted under Section 3.4 shall remain in effect through any timely judicial review, provided Petitioner continues to satisfy any bonding or payment requirements imposed by statute or court order.
9. GENERAL PROVISIONS
9.1 Amendments and Waivers. Any amendment to this Petition must be submitted in writing before the Tax Commissioner issues a final determination. Waiver of any provision requires express written consent of the Tax Commissioner.
9.2 Assignment. This Petition and the rights hereunder are personal to Petitioner and may not be assigned without the express written consent of the Department.
9.3 Successors and Assigns. This Petition is binding upon and inures to the benefit of the parties and their respective successors, legal representatives, and permitted assigns.
9.4 Severability. If any provision of this Petition is held invalid, the remaining provisions shall remain in full force to the maximum extent possible.
9.5 Integration. This Petition, together with the Document Set, constitutes the entire submission and supersedes all prior communications regarding the Assessment.
9.6 Counterparts; Electronic Signatures. This Petition may be executed in counterparts, each of which is deemed an original and all of which together constitute one instrument. Signatures transmitted electronically (e.g., PDF or DocuSign) are deemed original for all purposes.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned has executed and submits this Petition as of the Effective Date.
PETITIONER
[LEGAL NAME OF TAXPAYER]
By: _______
Name: [AUTHORIZED SIGNATORY]
Title: [OFFICER/POSITION]
Date: [DATE]
[// GUIDANCE: Attach corporate resolution or power of attorney if the signer is not an officer authorized by organizational documents.]
REPRESENTATIVE (If any)
[LAW FIRM / CPA FIRM NAME]
By: _______
Name: [ATTORNEY/CPA NAME], Esq./CPA
Title: [PARTNER / PRINCIPAL]
Virginia Bar / CPA License No.: [NUMBER]
Date: [DATE]
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION (Acknowledgment of Receipt)
By: _______
Name: [DEPARTMENT OFFICIAL]
Title: [POSITION]
Date: [DATE]
(Notary acknowledgment if required for bond instruments or affidavits)
[// GUIDANCE: Before filing, verify:
1. All statutory deadlines are satisfied;
2. Required fees, payments, or bonds accompany the Petition;
3. Confidential information is redacted in public filings;
4. Delivery is made via an approved method (e-File, certified mail, or hand delivery per current Department instructions).]