PETITION FOR REVIEW OF STATE TAX ASSESSMENT
(Washington State)
[// GUIDANCE: This template is drafted for use before the Washington State Board of Tax Appeals (“BTA”) or any successor state-level tax tribunal. It is designed to challenge a Washington Department of Revenue (the “Department”) assessment of excise, business & occupation, sales/use, or other Washington state taxes. Tailor bracketed placeholders, add factual detail, and attach exhibits as required.]
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 REVIEW OF STATE TAX ASSESSMENT
1.2 Parties.
• Petitioner: [TAXPAYER NAME], a [state of organization] [entity type/individual] with principal place of business at [address] (“Petitioner”).
• Respondent: WASHINGTON STATE DEPARTMENT OF REVENUE, an agency of the State of Washington (“Respondent” or the “Department”).
1.3 Recitals.
A. On [assessment date] the Department issued Assessment No. [assessment number] (the “Assessment”) against Petitioner in the principal amount of $[amount], plus interest and penalties.
B. Petitioner timely files this Petition pursuant to Chapter 82.03 RCW and applicable BTA rules to contest the Assessment.
C. Petitioner seeks (i) reversal or modification of the Assessment, and (ii) a statutory stay of collection activities on the disputed amount during the pendency of this appeal.
1.4 Effective Date & Jurisdiction.
This Petition is deemed filed on the date stamped “RECEIVED” by the BTA (the “Effective Date”) and is governed by the laws of the State of Washington.
2. DEFINITIONS
For purposes of this Petition, the following capitalized terms have the meanings set forth below. Undefined capitalized terms shall have their ordinary legal meaning.
“Assessment” – The tax assessment referenced in Recital A, including all associated interest and penalties.
“Board” or “BTA” – The Washington State Board of Tax Appeals or any successor tribunal.
“Burden of Proof” – The obligation of Petitioner to establish by a preponderance of the evidence that the Assessment is erroneous in whole or in part.
“Collection Stay” – The statutory suspension of enforced collection of the disputed tax pending final resolution of this appeal.
“Department Record” – All documents, workpapers, correspondence, and electronic data relied upon by the Department in issuing the Assessment.
“Final Determination” – The earliest of (i) a final, non-appealable decision of the BTA, or (ii) a written settlement agreement executed by the parties.
3. OPERATIVE PROVISIONS
3.1 Jurisdiction & Timeliness.
Petitioner certifies this Petition is filed within thirty (30) days of the Department’s issuance of the Assessment (or within any extended period granted by statute or rule).
3.2 Statement of Facts.
[PLACEHOLDER – Provide concise factual background, including business activities, relevant transactions, audit period, and any prior correspondence or administrative review.]
3.3 Issues Presented.
[PLACEHOLDER – Enumerate each legal or factual ground for contesting the Assessment. Example:
(a) Whether gross receipts from [activity] are apportionable outside Washington and therefore excludable from B&O tax;
(b) Whether the Department correctly classified [transactions] as retail sales subject to sales tax, etc.]
3.4 Relief Requested.
Petitioner respectfully requests that the Board:
(a) Vacate or reduce the Assessment as set forth herein;
(b) Confirm the statutory Collection Stay during this appeal;
(c) Award statutory interest on any overpayments; and
(d) Grant such further relief as justice requires.
3.5 Exhibits & Supporting Documentation.
Petitioner shall file concurrently:
• Exhibit A – True and correct copy of the Assessment;
• Exhibit B – Relevant portions of the Department Record;
• Exhibit C – Petitioner’s computation of corrected tax liability;
• Additional exhibits as necessary.
3.6 Conditions Precedent.
Petitioner has satisfied all administrative prerequisites to filing this Petition, including prior administrative review, conference participation, or payment/collection bond requirements, if any.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Petitioner has full power and authority to prosecute this appeal.
4.2 Accuracy of Information. All factual statements contained herein and in supporting exhibits are, to the best of Petitioner’s knowledge, true, correct, and complete.
4.3 No Prior Waiver. Petitioner has not executed any final closing agreement or waiver that would preclude this appeal.
4.4 Survival. The representations and warranties herein survive until Final Determination.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Petitioner will timely provide additional information reasonably requested by the Board or the Department, subject to preservation of privileges.
5.2 Notice of Changes. Petitioner shall promptly notify the Board and Department of any material change in circumstances affecting this appeal (e.g., bankruptcy, sale of business, or cessation of operations).
5.3 Compliance with Tribunal Rules. Petitioner agrees to comply with all procedural rules of the BTA, including filing schedules, pre-hearing disclosures, and discovery obligations.
6. DEFAULT & REMEDIES
6.1 Events of Default. Any of the following constitutes a default by Petitioner:
(a) Failure to respond to Board-ordered discovery;
(b) Failure to appear at scheduled conferences or hearings without good cause;
(c) Failure to comply with any Board order.
6.2 Cure Period. The Board may grant Petitioner up to ten (10) days to cure any default upon written motion.
6.3 Board Remedies. If default is not timely cured, the Board may dismiss the Petition with prejudice, lift the Collection Stay, or impose any other sanction authorized by law or rule.
6.4 Attorney Fees & Costs. If authorized by statute or rule, the prevailing party may apply for an award of reasonable attorney fees and costs.
7. RISK ALLOCATION
7.1 Burden of Proof. Petitioner acknowledges that it bears the Burden of Proof with respect to each contested issue.
7.2 Indemnification. Petitioner shall hold the State of Washington and the Department harmless from any third-party claims arising solely from Petitioner’s own tax reporting positions unrelated to the Assessment.
7.3 Limitation of Liability. The Department’s liability, if any, shall not exceed amounts erroneously collected under the Assessment, together with statutory interest.
7.4 Force Majeure. Deadlines may be extended for events beyond the reasonable control of any party, including natural disasters or declared emergencies that impede access to records or the tribunal.
8. DISPUTE RESOLUTION
8.1 Governing Law. This Petition and all related proceedings are governed by the laws of the State of Washington.
8.2 Forum Selection. Exclusive jurisdiction lies with the Washington State Board of Tax Appeals, subject to appellate review by the Washington Superior Court and higher courts as provided by statute.
8.3 Arbitration. By statute, tax disputes of this nature are not subject to private arbitration; any informal settlement discussions remain subject to administrative procedures.
8.4 Jury Waiver. To the extent any subsequent judicial proceeding permits a jury, the parties hereby knowingly and voluntarily waive trial by jury, acknowledging limited jury availability in tax matters.
8.5 Injunctive Relief. The statutory Collection Stay serves as injunctive relief barring enforced collection of the disputed Assessment until Final Determination, except as otherwise provided by law.
9. GENERAL PROVISIONS
9.1 Amendments. This Petition may be amended as a matter of right within the period permitted by the tribunal’s rules; thereafter only with leave of the Board.
9.2 Assignment. Neither this Petition nor any rights hereunder may be assigned without consent of the Board; any attempted assignment is void ab initio.
9.3 Severability. If any provision of this Petition is held invalid, the remaining provisions shall remain in full force to the maximum extent permissible.
9.4 Integration. This Petition, together with all attached exhibits, constitutes the entire statement of Petitioner’s claim and supersedes all prior filings or correspondence on the Assessment.
9.5 Electronic Signatures. Signatures transmitted electronically or by facsimile are deemed originals for all purposes.
10. EXECUTION BLOCK
Executed this ___ day of _, 20.
PETITIONER:
By: [authorized signatory name]
Title: [title]
Address: [address]
Phone: [phone]
Email: [email]
[Optional Notary Block]
State of _ )
County of _) ss.
On this _ day of _, 20___, before me, the undersigned, a Notary Public, personally appeared [authorized signatory], proved to me on the basis of satisfactory evidence to be the person whose name is subscribed to this instrument, and acknowledged that he/she executed the same on behalf of the Petitioner.
Notary Public
My commission expires: _____
[// GUIDANCE:
1. Filing Mechanics – File the original Petition plus required copies and the filing fee with the BTA clerk, and concurrently serve the Department’s Appeals Division.
2. Statutory Deadlines – Confirm the 30-day filing window from the date of the Department’s notice of assessment or administrative decision.
3. Collection Stay – Verify that the Department is notified immediately upon filing so collection activity is suspended.
4. Confidential Information – Redact taxpayer ID numbers and attach confidential exhibits under seal as permitted by BTA rules.
5. Hearing Location – The BTA typically holds hearings in Thurston County but may grant telephonic or video hearings upon motion.]