PETITION FOR APPEAL OF STATE TAX ASSESSMENT
BEFORE THE [WYOMING STATE BOARD OF EQUALIZATION / STATE TAX TRIBUNAL]
[Docket No. ____]
In the Matter of the Appeal of
[TAXPAYER LEGAL NAME],
Taxpayer–Petitioner,
v.
[WYOMING DEPARTMENT OF REVENUE / OTHER ISSUING AUTHORITY],
Respondent.
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
3.1 Jurisdiction & Venue
3.2 Timeliness & Exhaustion of Remedies
3.3 Factual Background
3.4 Issues Presented for Review
3.5 Applicable Standard & Burden of Proof
3.6 Request for Collection Stay (Injunctive Relief)
3.7 Prayer for Relief - Representations & Warranties
- Covenants & Continuing Obligations
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Verification
- Certificate of Service
- Execution Block
1. DOCUMENT HEADER
1.1 Effective Date. This Petition is deemed filed on the date stamped by the Tribunal Clerk (“Effective Date”).
1.2 Parties. Petitioner [TAXPAYER LEGAL NAME] (“Taxpayer”), a [STATE] [ENTITY TYPE], appeals from a final tax assessment issued by Respondent [WYOMING DEPARTMENT OF REVENUE] (“Department”).
1.3 Governing Law. This proceeding is governed by applicable Wyoming tax statutes, administrative regulations, and the procedural rules of the State Tax Tribunal (“Tribunal Rules”).
1.4 Consideration. The consideration for this Petition is the Tribunal’s statutory mandate to afford administrative review of contested tax determinations.
2. DEFINITIONS
For ease of reference, capitalized terms used herein have the meanings set forth below.
“Assessment” means the written notice of tax liability issued to Taxpayer on [DATE], identifying a tax deficiency in the amount of $[AMOUNT] plus statutory interest and penalties.
“Board” or “Tribunal” means the Wyoming State Board of Equalization acting as State Tax Tribunal with jurisdiction over this matter.
“Collection Stay” means a temporary suspension of enforced collection activity during the pendency of this appeal as authorized under applicable Wyoming law and Tribunal Rules.
“Department” has the meaning provided in Section 1.2.
“Petition” means this Petition for Appeal of State Tax Assessment, together with all exhibits and schedules hereto.
“Tax” means the specific category of state tax at issue (e.g., sales/use, excise, mineral severance, property) as identified in the Assessment.
[// GUIDANCE: Add or delete defined terms to match the underlying Assessment.]
3. OPERATIVE PROVISIONS
3.1 Jurisdiction & Venue
(a) Statutory Authority. The Tribunal has exclusive jurisdiction over timely appeals from final tax determinations of the Department.
(b) Proper Venue. Venue lies with the Tribunal pursuant to Wyoming law because the Assessment was issued by the Department and Taxpayer has exhausted prerequisite administrative steps.
3.2 Timeliness & Exhaustion of Remedies
(a) Filing Deadline. Taxpayer received the Assessment on [DATE]; this Petition is filed within the statutory [30-day] period, rendering the appeal timely.
(b) Exhaustion. Taxpayer has satisfied all prerequisite administrative protest requirements, including the submission of a written protest to the Department on [DATE], and has received a final decision dated [DATE].
3.3 Factual Background
(a) Taxpayer Identification. Taxpayer is engaged in [DESCRIPTION OF BUSINESS/ACTIVITY] and is duly registered for Wyoming tax purposes under account number [____].
(b) Nature of Assessment. The Department asserts that Taxpayer is liable for [DESCRIPTION OF TAX TYPE AND PERIOD], alleging [BASIS FOR ADJUSTMENT].
(c) Taxpayer’s Position. Taxpayer contends that the Assessment is erroneous because [FACTUAL AND LEGAL GROUNDS].
[// GUIDANCE: Attach the Assessment, the Department’s final decision, and any correspondence as Exhibits A, B, etc.]
3.4 Issues Presented for Review
- Whether the Department correctly applied Wyoming tax statutes in determining the Tax liability for the period [PERIOD].
- Whether the Department’s computation of taxable base [DESCRIPTION] is factually or legally supportable.
- Whether penalties and interest were properly imposed.
3.5 Applicable Standard & Burden of Proof
(a) Standard. Taxpayer bears the burden to prove by a preponderance of the evidence that the Assessment is incorrect in whole or in part.
(b) Shifting. Upon Taxpayer’s prima facie showing of error, the burden shifts to the Department to sustain the Assessment.
3.6 Request for Collection Stay (Injunctive Relief)
Pursuant to Tribunal Rules and applicable Wyoming statutes, Taxpayer respectfully moves for a Collection Stay, thereby suspending enforced collection of the disputed Tax, penalties, and interest pending final disposition of this appeal. Taxpayer stands ready to (i) post a statutory bond or (ii) satisfy any other security requirement the Tribunal deems appropriate.
3.7 Prayer for Relief
WHEREFORE, Taxpayer respectfully requests that the Tribunal:
a. Reverse, in whole or in part, the Assessment dated [DATE];
b. Order abatement of any improperly assessed Tax, penalties, and interest;
c. Grant the Collection Stay requested herein;
d. Award statutory costs and reasonable attorneys’ fees as allowed; and
e. Grant such other and further relief as the Tribunal deems just and proper.
4. REPRESENTATIONS & WARRANTIES
4.1 Accuracy of Information. Taxpayer represents that all facts set forth herein and in accompanying exhibits are true, correct, and complete to the best of Taxpayer’s knowledge, information, and belief, formed after reasonable inquiry.
4.2 Authority. The undersigned signatory represents that he/she has full authority to execute and file this Petition on behalf of Taxpayer.
4.3 Compliance. Taxpayer represents that all procedural prerequisites to Tribunal jurisdiction have been satisfied or duly waived.
5. COVENANTS & CONTINUING OBLIGATIONS
5.1 Discovery Cooperation. Taxpayer covenants to provide timely and complete responses to lawful discovery requests, including production of books, records, and testimony relevant to the issues on appeal.
5.2 Supplemental Filings. Taxpayer shall promptly notify the Tribunal and the Department of any significant change in material facts, including amendments to federal returns that may affect the disputed liability.
6. DEFAULT & REMEDIES
6.1 Events of Default. Failure by Taxpayer to (i) comply with Tribunal scheduling orders, (ii) respond to discovery, or (iii) maintain required security for the Collection Stay shall constitute an Event of Default.
6.2 Remedies. Upon an Event of Default, the Tribunal may, after notice and opportunity to cure, dismiss the Petition, dissolve the Collection Stay, or impose other sanctions authorized under Tribunal Rules.
7. RISK ALLOCATION
7.1 Indemnification – Taxpayer Burden of Proof. Taxpayer acknowledges the statutory burden of proof and agrees to indemnify and hold the Department harmless from any costs incurred solely as a result of inaccurate factual representations made by Taxpayer during this proceeding.
7.2 Limitation of Liability. Any monetary relief in this proceeding is limited to (i) the amount of Tax, penalties, and interest contested in the Assessment, and (ii) statutory costs and attorneys’ fees expressly authorized by law.
7.3 Force Majeure. Neither party shall be deemed in default for failure to meet procedural deadlines caused by events outside the party’s reasonable control, provided prompt written notice is given.
8. DISPUTE RESOLUTION
8.1 Governing Law. This appeal shall be decided under Wyoming tax statutes, administrative regulations, and applicable constitutional provisions.
8.2 Forum Selection. Exclusive jurisdiction and venue lie with the State Tax Tribunal.
8.3 Limited Arbitration. The parties may, by mutual written agreement, submit discrete factual issues to non-binding arbitration or mediation; any such process shall not abridge the Tribunal’s ultimate adjudicatory authority.
8.4 Jury Waiver. The right to trial by jury is either unavailable or waived for administrative tax appeals under Wyoming law.
8.5 Injunctive Relief. Nothing in this Section limits the Tribunal’s authority to grant or dissolve a Collection Stay.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. This Petition may be amended only by written motion granted by the Tribunal. Waiver of any procedural requirement by one party does not constitute waiver of any other requirement.
9.2 Assignment. No assignment of rights or obligations under this Petition is permitted without Tribunal approval.
9.3 Severability. If any provision is held invalid, the remaining provisions shall remain in full force to the extent practicable.
9.4 Integration. This Petition, together with all exhibits and subsequent Tribunal orders, constitutes the entire record of the appeal.
9.5 Electronic Signatures. Signatures transmitted by electronic means shall be deemed originals for all purposes permitted under Tribunal Rules.
10. VERIFICATION
I, [NAME], being duly sworn, depose and state that I am the [TITLE] of [TAXPAYER] and that I have read the foregoing Petition and know the contents thereof; the statements therein are true to the best of my knowledge, information, and belief.
[NAME], [TITLE]
Date: _____
SUBSCRIBED AND SWORN before me this ___ day of ____, 20__.
Notary Public
My Commission Expires: ____
11. CERTIFICATE OF SERVICE
I certify that on the [DATE] a true and correct copy of this Petition, together with all exhibits, was served upon:
- Office of the Attorney General
- [COUNSEL FOR DEPARTMENT]
- [ANY OTHER REQUIRED PARTY]
by [METHOD OF SERVICE PERMITTED – e.g., certified mail, hand delivery, electronic portal].
[COUNSEL OF RECORD]
Bar No. ____
12. EXECUTION BLOCK
Submitted this ___ day of ____, 20__.
PETITIONER:
[TAXPAYER LEGAL NAME]
By:_____
Name: [AUTHORIZED SIGNATORY]
Title: [_]
Address: [_]
Phone: [_]
Email: [____]
COUNSEL FOR PETITIONER:
[LAW FIRM NAME]
By:_____
[ATTORNEY NAME], Wyo. Bar No. _
Address: [_]
Phone: [_]
Email: [____]
[// GUIDANCE: Attach exhibits (Assessment, final decision, protest correspondence, schedules, computational workpapers) and any required surety documentation for the requested Collection Stay.]