PETITION FOR REVIEW OF STATE TAX ASSESSMENT

BEFORE THE WISCONSIN TAX APPEALS COMMISSION

[// GUIDANCE: Adapt caption to reflect the correct forum name if it changes by statute.]

Parties

• Petitioner: [PETITIONER LEGAL NAME], a [state] [entity type / individual] with principal place of business/residence at [ADDRESS] (“Petitioner”).
• Respondent: Wisconsin Department of Revenue, an agency of the State of Wisconsin (“Department” or “Respondent”).

Effective Date

This Petition is deemed filed on [PETITION DATE] (the “Effective Date”).

Jurisdiction & Governing Law

This matter is governed by applicable provisions of Wisconsin tax law, including but not limited to Wis. Stat. § 73.01 et seq., and related administrative rules.

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

[// GUIDANCE: Delete any inapplicable sections after attorney review.]

I. DOCUMENT HEADER

A. Recitals

1. On [ASSESSMENT DATE], the Department issued Assessment No. [ASSESSMENT NUMBER] against Petitioner for [TYPE OF TAX] covering the period(s) [TAX PERIODS] in the total amount of $[CONTESTED TAX AMOUNT] in tax, $[INTEREST AMOUNT] in statutory interest, and $[PENALTY AMOUNT] in penalties (the “Assessment”).
2. Petitioner timely filed a Petition for Redetermination with the Department on [DATE], which was denied/affirmed on [DATE].
3. Pursuant to Wis. Stat. § 73.01(5)(a), Petitioner now seeks review of the Assessment by the Wisconsin Tax Appeals Commission (the “Commission”).
4. Concurrently, Petitioner requests a stay of collection activity pursuant to Wis. Stat. § 73.01(5)(b) by posting approved security in the amount of $[BOND/SECURITY AMOUNT].

II. DEFINITIONS

“Assessment” has the meaning given in Recital A.
“Commission” means the Wisconsin Tax Appeals Commission or any successor tribunal exercising comparable jurisdiction.
“Collection Stay” means the suspension of Department collection actions pursuant to Section III.D.
“Department” or “Respondent” has the meaning given in the Parties section.
“Petition” means this Petition for Review, as amended or supplemented from time to time.
“Petitioner” has the meaning given in the Parties section.
“Security” means cash, bond, letter of credit, or other acceptable collateral posted to obtain a Collection Stay.

III. OPERATIVE PROVISIONS

A. Jurisdiction & Timeliness
1. This Petition is filed within the 60-day statutory period prescribed by Wis. Stat. § 73.01(5)(a).
2. Venue properly lies with the Commission because the Assessment was issued by the Department.

B. Prayer for Relief
Petitioner respectfully requests that the Commission:
a. Determine that the Assessment is erroneous, excessive, and/or contrary to law;
b. Abate the Assessment in full, or in the alternative, reduce it to the lawful amount;
c. Order refund of any amounts previously collected or paid under protest; and
d. Grant such other relief as the Commission deems just and equitable.

C. Statement of Issues Presented
1. Whether the Department properly applied Wisconsin statutes and regulations in determining additional [TYPE OF TAX].
2. Whether the Department’s adjustments are factually and legally supportable.
3. Whether penalties were erroneously assessed or should be waived for reasonable cause.

D. Collection Stay Request
1. Petitioner tenders Security in compliance with Wis. Stat. § 73.01(5)(b).
2. Petitioner requests an immediate order staying all collection activity, including levy, lien foreclosure, and set-off, during pendency of this appeal.
3. Failure by the Department to honor the Collection Stay shall constitute a violation subject to contempt proceedings and/or injunctive relief.

E. Burden of Proof
1. Consistent with Wis. Stat. § 73.01(4), Petitioner acknowledges the general burden of proving by a preponderance of the evidence that the Assessment is incorrect.
2. The Department bears the burden on any assertion of fraud or willful evasion.

IV. REPRESENTATIONS & WARRANTIES

1. Petitioner is duly organized, validly existing, and in good standing in its jurisdiction of formation (or is a competent individual taxpayer).
2. The signatory has full authority to execute and file this Petition.
3. All factual statements herein are true, correct, and complete to the best of Petitioner’s knowledge, information, and belief, subject to the penalties of Wis. Stat. § 946.32 (false swearing).
4. Petitioner has made available, or will timely produce, all relevant books and records as may be required by statute or Commission order.

[// GUIDANCE: Attach disclosure schedules or exhibits enumerating factual bases, computations, and supporting documentation.]

V. COVENANTS & RESTRICTIONS

1. Cooperation. Petitioner shall reasonably cooperate with discovery requests, subpoenas, and pre-hearing conferences.
2. Notice Obligations. Each party shall provide written notice within five (5) business days of any material change affecting this proceeding, including changes of address, counsel, or status of the Security.
3. Preservation of Records. Petitioner will preserve all relevant documents until final resolution, including any appellate review.

VI. DEFAULT & REMEDIES

1. Events of Default
   a. Failure of Petitioner to maintain Security as ordered.
   b. Failure of either party to comply with Commission scheduling or discovery orders.
2. Cure Period
   The non-defaulting party shall provide written notice; the defaulting party shall have ten (10) calendar days to cure.
3. Remedies
   a. Dismissal of Petition (if Petitioner default) or exclusion of Department evidence (if Department default).
   b. Monetary sanctions, attorney fees, or such other relief as the Commission deems appropriate.

VII. RISK ALLOCATION

A. Indemnification / Burden of Proof
Petitioner accepts the statutory burden of proof concerning the Assessment and shall indemnify Respondent against any third-party claims arising from Petitioner’s own misstatements or omissions.

B. Limitation of Liability
The maximum liability recoverable by either party in connection with this matter shall be capped at the amount of the contested Assessment, inclusive of statutory interest and penalties.

C. Force Majeure
Deadlines may be extended for events beyond a party’s reasonable control (e.g., natural disasters, court closures), upon motion and Commission approval.

VIII. DISPUTE RESOLUTION

A. Governing Law
This Petition and all related proceedings shall be governed by the laws of the State of Wisconsin without regard to conflict-of-laws principles.

B. Forum Selection
Primary jurisdiction lies exclusively with the Commission. Any judicial review shall be brought in the Wisconsin Circuit Court pursuant to Wis. Stat. § 73.015 and related rules of civil procedure.

C. Limited Arbitration
The parties may, by mutual written agreement approved by the Commission, submit discrete factual issues to binding arbitration; the arbitrator’s findings shall be submitted to the Commission for incorporation into the final order.

D. Jury Waiver
To the extent a jury trial might otherwise be available on judicial review, the parties knowingly and voluntarily waive their right to a jury and consent to bench proceedings.

E. Injunctive Relief
The Collection Stay under Section III.D shall remain in effect unless vacated by written order of the Commission or a reviewing court.

IX. GENERAL PROVISIONS

1. Amendments. This Petition may be amended as of right within thirty (30) days of filing or thereafter by leave of the Commission.
2. Assignment. Neither party may assign rights or obligations arising from this Petition without prior written consent and Commission approval.
3. Severability. If any provision is held unenforceable, the remaining provisions shall remain in full force and effect.
4. Entire Agreement. This Petition, together with all exhibits and schedules, constitutes the entire statement of claims and defenses between the parties relating to the Assessment.
5. Electronic Signatures. Facsimile, PDF, and electronic signatures shall be deemed original for all purposes.

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned affirm the foregoing Petition on the date(s) indicated below.

PETITIONER

[PETITIONER LEGAL NAME]

By: ____
Name: [AUTHORIZED SIGNATORY]
Title: [Title, if entity]
Date: ____

COUNSEL FOR PETITIONER

[ATTORNEY NAME], State Bar No. [#######]
[Firm Name]
[Address]
[Phone] | [Email]

Date: _______

RESPONDENT (Acknowledgment of Service Only)

Wisconsin Department of Revenue

By: ____
Name: [Authorized Representative]
Title: [Title]
Date: ____

CERTIFICATE OF SERVICE

I, [NAME], certify that on [DATE], I served a true and correct copy of this Petition and all referenced exhibits upon the Wisconsin Department of Revenue by [method of service], and filed the original with the Commission in accordance with Wis. Admin. Code § TA 1.04.

Signature: ____
Date: ____

[// GUIDANCE: Attach Form C-TAC-1 (or current Commission cover sheet), computation schedules, exhibits, and proposed orders as separate PDFs when filing electronically.]