PETITION FOR ADMINISTRATIVE APPEAL AND REQUEST FOR COLLECTION STAY
State of Vermont │ Division of Tax Appeals (“Tribunal”)
TABLE OF CONTENTS
I. Document Header
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block
Schedules
I. DOCUMENT HEADER
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Parties
1.1 Petitioner: [TAXPAYER LEGAL NAME], a [state of formation] [entity type / individual], Tax Identification No. [__] (“Petitioner” or “Taxpayer”).
1.2 Respondent: Vermont Department of Taxes (the “Department”). -
Recitals
A. On [DATE], the Department issued Assessment No. [ASSESSMENT #] (the “Assessment”) asserting additional tax, interest, and/or penalties against Taxpayer in the total amount of $[_] (the “Contested Amount”).
B. Pursuant to 32 V.S.A. ch. 151 and applicable Department regulations, Taxpayer is entitled to seek administrative review before the Division of Tax Appeals within [30/60] days of the notice date.
C. Taxpayer files this Petition timely, contests the Assessment on the grounds set forth below, and simultaneously requests a stay of collection activities during the pendency of this appeal. -
Effective Date & Jurisdiction
This Petition is deemed filed on the date stamped “RECEIVED” by the Tribunal (the “Effective Date”) and is governed exclusively by Vermont tax law and the Tribunal’s procedural rules.
II. DEFINITIONS
For ease of reference, the following capitalized terms have the meanings set out below. Terms defined herein apply equally to singular and plural forms.
“Assessment” – The notice of tax determination issued by the Department identified in Section I.2.A.
“Burden of Proof” – The taxpayer’s obligation to establish by a preponderance of the evidence that the Department’s Assessment is erroneous in whole or in part.
“Collection Stay” – A suspension of enforced collection activities pursuant to 32 V.S.A. and Tribunal Rule [RULE #] pending final resolution of this appeal.
“Contested Amount” – The aggregate disputed tax, interest, and penalty set forth in the Assessment.
“Department” – The Vermont Department of Taxes, including its Commissioner or authorized designees.
“Petition” – This Petition for Administrative Appeal and Request for Collection Stay, including all exhibits, schedules, and subsequent amendments accepted by the Tribunal.
“Tribunal” – The Division of Tax Appeals within the Vermont Department of Taxes, or any successor tribunal of competent jurisdiction.
[// GUIDANCE: Add or delete definitions as needed to match the specific tax type (income, sales & use, meals & rooms, etc.).]
III. OPERATIVE PROVISIONS
3.1 Filing of Appeal
(a) Taxpayer hereby appeals the Assessment in its entirety pursuant to 32 V.S.A. ch. 151.
(b) Attached hereto as Schedule 1 is a true and correct copy of the Assessment.
3.2 Grounds for Appeal
(a) Legal Issues. Taxpayer contends that the Department misapplied [CITATION TO REGULATION/STATUTE] by [brief description of error].
(b) Factual Issues. The Department’s determination incorrectly included [describe erroneous inclusion/disallowance].
(c) Computational Issues. The Department’s calculation of tax, interest, or penalties is mathematically and/or legally flawed as detailed in Schedule 2.
3.3 Relief Requested
Taxpayer respectfully requests that the Tribunal:
(i) Find the Assessment to be erroneous;
(ii) Abate the Contested Amount in full [or specify partial relief];
(iii) Grant a Collection Stay as provided in Section 3.4; and
(iv) Award such other relief as equity and justice require.
3.4 Request for Collection Stay
(a) Pursuant to 32 V.S.A. § [SECTION #] and Tribunal Rule [RULE #], Taxpayer moves for an immediate Collection Stay upon posting of acceptable security described in Schedule 3 or by alternative terms the Tribunal deems appropriate.
(b) Absent objection by the Department within [10] days of service, the Collection Stay shall remain in effect until the earlier of (i) final adjudication of this appeal, or (ii) Taxpayer’s default under Section VI.
3.5 Conditions Precedent
(a) Exhaustion of Administrative Remedies. Taxpayer certifies that all required administrative protest or reconsideration steps have been completed or are not applicable.
(b) Timeliness. This Petition is filed within the statutory limitation period.
[// GUIDANCE: Confirm exact deadlines—generally 30 days for deficiency appeals unless extended by statute.]
IV. REPRESENTATIONS & WARRANTIES
4.1 By Taxpayer
(a) Authority. Taxpayer possesses full power and authority to file this Petition.
(b) Good-Faith Basis. Taxpayer’s positions are supported by substantial authority and are not interposed for delay.
(c) Accuracy of Information. All factual statements herein and in attached schedules are, to the best of Taxpayer’s knowledge, true, correct, and complete.
4.2 By Department (Deemed)
The Assessment was issued in compliance with Vermont law, and all procedural requirements precedent to its issuance have been satisfied.
4.3 Survival
The representations and warranties in this Article IV shall survive any dismissal, withdrawal, settlement, or final determination of this Petition.
V. COVENANTS & RESTRICTIONS
5.1 Taxpayer Covenants
(a) Cooperation. Taxpayer shall provide additional documentation reasonably requested by the Department or Tribunal within [30] days of such request.
(b) No Transfer of Material Assets. Absent Tribunal approval, Taxpayer will not transfer assets outside the ordinary course of business that would materially impair its ability to satisfy the Assessment if upheld.
5.2 Department Covenants
(a) Suspension of Field Actions. During an active Collection Stay, the Department shall refrain from levy, lien, or seizure actions against Taxpayer related to the Contested Amount.
(b) Notice. The Department shall promptly notify Taxpayer of any change in its position or additional basis supporting the Assessment.
5.3 Restrictions
Neither party shall communicate ex parte with Tribunal personnel on the merits of this Petition.
VI. DEFAULT & REMEDIES
6.1 Events of Default
(a) Failure by Taxpayer to comply with a Tribunal order or to provide security required for the Collection Stay.
(b) Failure by either party to meet deadlines imposed by applicable rules or Section V.
6.2 Notice & Cure
The non-defaulting party shall provide written notice specifying the default. The defaulting party shall have [10] days to cure, unless a shorter period is ordered by the Tribunal.
6.3 Remedies
(a) Dismissal with Prejudice (as to Taxpayer default).
(b) Automatic Sustainment of Appeal (as to Department default).
(c) Assessment of Costs and Reasonable Attorneys’ Fees as permitted by law.
VII. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof
Taxpayer acknowledges and agrees that it bears the Burden of Proof throughout this proceeding. Nothing herein shifts any statutory burden to the Department.
7.2 Limitation of Liability
The Department’s maximum exposure in this matter shall not exceed the Contested Amount plus statutory interest and any allowable costs. Conversely, Taxpayer’s liability shall not exceed the total tax, interest, and penalties lawfully assessed.
7.3 Force Majeure
Deadlines may be extended for events beyond a party’s reasonable control (e.g., acts of God, system outages, or government-mandated closures) on motion and showing of good cause.
VIII. DISPUTE RESOLUTION
8.1 Governing Law
Vermont tax statutes, applicable administrative rules, and the Vermont Rules of Civil Procedure govern this Petition.
8.2 Forum Selection
Primary: Division of Tax Appeals.
Secondary/Appellate: Vermont Superior Court, Civil Division (Washington Unit) and, if applicable, the Vermont Supreme Court.
8.3 Arbitration
To the extent permissible, the parties may stipulate to submit discrete factual issues to non-binding arbitration under 12 V.S.A. ch. 192.
8.4 Jury Waiver
The parties acknowledge that jury trials are unavailable in Vermont tax appeals; any subsequent civil action shall proceed without a jury to the extent allowed by law.
8.5 Injunctive Relief
Nothing in this Article shall limit the Tribunal’s authority to issue or dissolve a Collection Stay or other injunctive relief under Vermont law.
IX. GENERAL PROVISIONS
9.1 Amendments and Waivers
Must be in writing, signed by both parties, and approved by the Tribunal.
9.2 Assignment
No party may assign rights or delegate duties under this Petition without Tribunal consent.
9.3 Successors & Assigns
This Petition is binding upon and inures to the benefit of permitted successors and assigns.
9.4 Severability
If any provision is held invalid, the remaining provisions remain enforceable to the fullest extent permitted.
9.5 Entire Agreement
This Petition, together with its schedules, constitutes the entire agreement concerning the Assessment and supersedes all prior statements or correspondence.
9.6 Counterparts; Electronic Signatures
This Petition may be executed in counterparts, each deemed an original. Electronic signatures have the same force as wet-ink signatures under 9 V.S.A. § 276.
X. EXECUTION BLOCK
IN WITNESS WHEREOF, the parties execute this Petition effective as of the date first written above.
PETITIONER
Name: [AUTHORIZED SIGNATORY]
Title: [TITLE, if entity]
Date: ______
VERMONT DEPARTMENT OF TAXES
By: ____
Name: [COUNSEL / AUTHORIZED AGENT]
Title: ____
Date: ______
VERIFICATION (Required for Pleadings)
I, [NAME], being duly sworn, depose and say that I am the Petitioner (or duly authorized representative) in the foregoing matter; that I have read the foregoing Petition and know the contents thereof; and that the same is true to the best of my knowledge, information, and belief.
Signature of Petitioner
Subscribed and sworn before me on this ___ day of ____, 20__.
Notary Public
My commission expires: _______
SCHEDULE 1
Copy of Assessment No. [______]
SCHEDULE 2
Detailed Statement of Issues & Law
SCHEDULE 3
Proposed Security for Collection Stay
(Example: Surety Bond No. [_] in the amount of $[______])
[// GUIDANCE: Attach additional schedules for exhibits, calculations, or affidavits as needed.]