Tax Audit Protest and Appeal — Kansas

Tax Audit Protest and Appeal (KANSAS)

Quick-Reference Summary

Part A — Informal Conference Request Letter

[LAW FIRM LETTERHEAD]
[Street Address]
[City], Kansas [Zip]
Phone: [________________________________]
Email: [________________________________]
Kansas Bar No.: [________________________________]

Date: [__/__/____]

SENT VIA: Certified Mail, RRR (Tracking No. [____________]) AND Email AND Hand Delivery

TO:

Office of Administrative Appeals
Kansas Department of Revenue
915 SW Harrison Street, 2nd Floor
Topeka, KS 66612-1588

cc: Secretary of Revenue
[Auditor / Audit Supervisor]

Re: Request for Informal Conference Under K.S.A. 79-3226

Dear Secretary of Revenue / Designee:

PLEASE TAKE NOTICE that the above-referenced taxpayer ("Taxpayer"), by and through undersigned counsel, hereby requests an informal conference pursuant to K.S.A. 79-3226(a). This request is filed within 60 days of the Department's notice and is therefore timely.

1. Identification of Taxpayer and Notice

The Notice asserts the following:

2. Objections (K.S.A. 79-3226(a))

The Taxpayer specifically objects to the proposed liability / denial of refund on the following grounds:

2.1. Objection 1 — [Concise Issue Statement]

KDOR's position: [As stated in the Notice].
Taxpayer's position: [Statement of facts and law].
Authority: K.S.A. [____]; K.A.R. [____]; [Kansas Supreme Court / Court of Appeals citation].

2.2. Objection 2 — [Issue]

[Objection.]

2.3. Objection 3 — [Issue]

[Objection.]

2.4. Objection 4 — Penalty Abatement

Penalties should be abated under K.S.A. 79-3228 (income) / K.S.A. 79-3615(h) (sales) for reasonable cause: [facts].

2.5. Objection 5 — Statute of Limitations (if applicable)

Periods prior to [__/__/____] are barred under K.S.A. 79-3230 (income) / K.S.A. 79-3609(b) (sales). KDOR has not established (a) failure to file or (b) fraud that would extend the limitations period.

3. Conference Logistics

3.1. Pursuant to K.S.A. 79-3226(a), an informal conference is NOT an adjudicative proceeding under KAPA, and no record will be made except at the request and expense of a party.

3.2. Taxpayer requests:

☐ Status conference within 30 days of this letter
☐ In-person conference at KDOR's Topeka offices
☐ Telephone conference at [_____________]
☐ Microsoft Teams / video conference
☐ A record made of the conference at Taxpayer's expense

3.3. Taxpayer will be represented by [__________] (attorney) and accompanied by [__________] (CPA) and [__________] (officer/witness).

4. Documents Provided

Taxpayer attaches/encloses the following:

☐ KDOR Power of Attorney (Form K-40H or equivalent)
☐ Copy of Notice of Final Assessment / Refund Denial
☐ Federal returns and Revenue Agent Reports
☐ Kansas returns for all years at issue
☐ Apportionment workpapers (K.S.A. 79-3279 et seq.)
☐ Sales/use exemption certificates
☐ Workpapers and ledgers
☐ Brief in support of objections

5. 270-Day Determination Deadline

Pursuant to K.S.A. 79-3226(a), the Secretary or designee shall issue a written final determination within 270 days of this request, unless the parties agree in writing to an extension. Taxpayer ☐ agrees / ☐ does not agree to extend this deadline. If no final determination is rendered within 270 days and no extension is in effect, Taxpayer reserves the right to appeal to the Kansas Board of Tax Appeals at any time pursuant to K.S.A. 74-2438.

6. Reservation of Rights

Taxpayer expressly reserves the right to:

(a) Appeal any final determination to the Kansas Board of Tax Appeals within 30 days under K.S.A. 74-2438;
(b) Appeal any BOTA order to the Kansas Court of Appeals within 30 days under K.S.A. 74-2426(c);
(c) Seek judicial review under the Kansas Judicial Review Act, K.S.A. 77-601 et seq.;
(d) Petition for reconsideration under K.S.A. 77-529;
(e) Make any other claims, defenses, or arguments not expressly identified here.

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Kansas Bar No. [____]
[Law Firm], [Address], [Phone], [Email]
Counsel for Taxpayer

Certificate of Service: I certify that on [__/__/____] I served a copy of this request on KDOR's Office of Administrative Appeals by certified mail and a copy on the assigned auditor.

_____________________________________
[ATTORNEY NAME]

Part B — Formal Protest / Petition

Notice of Appeal to the Kansas Board of Tax Appeals

(K.S.A. 74-2438; K.A.R. 94-5-4)

[LAW FIRM LETTERHEAD]

Date: [__/__/____]

SENT VIA: Certified Mail, RRR (Tracking No. [____________]) AND BOTA Electronic Filing AND Email

TO:

Kansas Board of Tax Appeals
Eisenhower State Office Building
700 SW Harrison Street, Suite 1022
Topeka, KS 66603-3796

cc: Secretary of Revenue / Secretary's Designee
Kansas Department of Revenue
915 SW Harrison Street
Topeka, KS 66612-1588

BEFORE THE KANSAS BOARD OF TAX APPEALS

NOTICE OF APPEAL AND PETITION FOR HEARING

(K.S.A. 74-2438; K.A.R. 94-5-4)

PLEASE TAKE NOTICE that Taxpayer [NAME], by and through undersigned counsel, hereby appeals to the Kansas Board of Tax Appeals from the final determination of the Secretary of Revenue dated [__/__/____] in the above-referenced matter, and respectfully states:

1. Appellant Information (K.A.R. 94-5-4)

2. Final Determination Being Appealed

2.1. The agency action being appealed is the written Final Determination of the Secretary of Revenue (or designee) dated [__/__/____], Docket No. [______], a true and correct copy of which is attached as Exhibit A, sustaining the following:

2.2. ☐ Alternatively, no final determination has been issued within 270 days of the informal conference request dated [__/__/____], and no written extension is in effect, so Taxpayer appeals as of right under K.S.A. 79-3226(a) and 74-2438.

3. Timeliness

3.1. This Notice of Appeal is filed within 30 days of the Secretary's Final Determination and is therefore timely under K.S.A. 74-2438.

4. Statement of Facts

[Concise narrative of audit, informal conference, and Secretary's determination.]

5. Issues Presented

5.1. Issue 1: [Whether [legal issue].]
5.2. Issue 2: [Whether [legal issue].]
5.3. Issue 3: [Whether penalties should be abated for reasonable cause.]
5.4. Issue 4 (if applicable): [Whether assessment is barred by statute of limitations under K.S.A. 79-3230 / 79-3609(b).]

6. Legal Argument

6.1. Standard of Review and Burden of Proof

The Board's hearing shall be de novo (K.S.A. 74-2438(b)). Taxpayer bears the burden of proof generally; however, the burden lies with the agency where statutorily prescribed. The taxpayer's evidence must preponderate (In re Tax Appeal of City of Wichita, 277 Kan. 487, 86 P.3d 513 (2004)).

6.2. Issue 1 — [Heading]

[Argument with K.S.A. and K.A.R. citations and Kansas Supreme Court / Court of Appeals cases.]

6.3. Issue 2 — [Heading]

[Argument.]

6.4. Issue 3 — Penalty Abatement

[Reasonable cause argument under K.S.A. 79-3228 / 79-3615(h).]

6.5. Issue 4 — Statute of Limitations (if applicable)

[Argument under K.S.A. 79-3230 / 79-3609(b).]

7. Hearing Election

☐ Appellant requests an in-person evidentiary hearing in BOTA's Regular Division at Topeka
☐ Appellant requests a remote/video hearing
☐ Appellant consents to submission on the record made before the Secretary of Revenue
☐ Appellant requests a closed hearing for trade-secret/confidential business information (K.A.R. 94-5-12)
☐ Appellant requests Small Claims or Expedited Division (if jurisdictionally eligible)

8. Relief Requested

WHEREFORE, Appellant respectfully requests that the Board:

(a) Reverse the Secretary's Final Determination in full;
(b) Alternatively, modify the assessment to $[______];
(c) Order KDOR to refund $[______] of overpaid tax with interest under K.S.A. 79-2968;
(d) Abate all penalties for reasonable cause;
(e) Grant such further relief as is just and equitable.

9. Verification

I, [TAXPAYER OFFICER], verify under penalty of perjury under the laws of Kansas that the factual statements herein are true and correct.

Executed [__/__/____] at [City], Kansas.

_____________________________________
[TAXPAYER NAME / AUTHORIZED OFFICER]

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Kansas Bar No. [____]
[Law Firm]
[Address] · [Phone] · [Email]
Counsel for Appellant

Exhibits:

• A — Secretary's Final Determination
• B — Notice of Final Assessment / Refund Denial
• C — Informal Conference Request and KDOR response
• D — Power of Attorney
• E — Supporting documents

Filing Fee: $[150] paid by ☐ check / ☐ ACH (K.A.R. 94-5-8)

Certificate of Service: I certify that on [__/__/____] I served a copy of this Notice of Appeal on the Secretary of Revenue by certified mail and on the Office of the Attorney General by U.S. Mail.

_____________________________________
[ATTORNEY NAME]

Part C — Appeal Cover Letter to Tax Tribunal / Court

Path 1 — Petition for Reconsideration to BOTA (K.S.A. 77-529)

[LAW FIRM LETTERHEAD]

Date: [__/__/____]

TO:

Kansas Board of Tax Appeals
Eisenhower State Office Building
700 SW Harrison Street, Suite 1022
Topeka, KS 66603-3796

Re: Petition for Reconsideration — K.S.A. 77-529

In re: [TAXPAYER NAME], BOTA Docket No. [______]
Order issued [__/__/____]

Pursuant to K.S.A. 77-529 and K.A.R. 94-5-25, Taxpayer respectfully petitions the Board for reconsideration of its Order dated [__/__/____] on the following grounds:

1. [The Board's findings were not supported by substantial evidence: ____];
2. [The Board's interpretation of K.S.A. [____] is erroneous: ____];
3. [The Board overlooked the following authority: ____].

This Petition is filed within 15 days of service of the Order. Pursuant to K.S.A. 77-529(d), failure of the Board to act within 20 days constitutes denial.

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Kansas Bar No. [____]
Counsel for Taxpayer

Path 2 — Petition for Judicial Review in the Kansas Court of Appeals

IN THE COURT OF APPEALS OF THE STATE OF KANSAS

Case No. [______]

PETITION FOR JUDICIAL REVIEW
(K.S.A. 74-2426(c); K.S.A. 77-601 et seq.)

Petitioner [TAXPAYER NAME], by and through undersigned counsel, pursuant to K.S.A. 74-2426(c) and the Kansas Judicial Review Act (K.S.A. 77-601 et seq.), petitions this Court for judicial review of the final order of the Kansas Board of Tax Appeals, and respectfully states:

1. Jurisdiction and Venue

1.1. This Court has subject-matter jurisdiction under K.S.A. 74-2426(c)(4) (most tax cases) or K.S.A. 77-609(b).

1.2. Venue is proper in the Court of Appeals.

2. Parties

2.1. Petitioner is [a resident of Kansas / a corporation organized under the laws of [____]].

2.2. Respondents are the Kansas Board of Tax Appeals and the Secretary of Revenue, both Kansas state agencies.

3. Timeliness

3.1. BOTA issued its final order on [__/__/____]. ☐ Petitioner filed a Petition for Reconsideration on [__/__/____], which was ☐ denied / ☐ deemed denied on [__/__/____].

3.2. This Petition is filed within 30 days of final agency action under K.S.A. 74-2426(c)(4) and K.S.A. 77-613.

4. Final Agency Action Under Review

4.1. The final order being reviewed is the BOTA Order in Docket No. [______] dated [__/__/____], attached as Exhibit 1, sustaining tax of $[______], interest of $[______], and penalty of $[______].

4.2. Petitioner exhausted all administrative remedies, including:

• Timely informal conference request under K.S.A. 79-3226 on [__/__/____];
• Secretary's Final Determination on [__/__/____];
• Timely BOTA Notice of Appeal under K.S.A. 74-2438 on [__/__/____];
• BOTA hearing on [__/__/____];
• ☐ Petition for Reconsideration on [__/__/____].

5. Grounds for Relief (K.S.A. 77-621)

The BOTA Order should be reversed, modified, or remanded because it is:

☐ (a) Unconstitutional on its face or as applied (§ 77-621(c)(1));
☐ (b) Beyond the statutory authority of the Board (§ 77-621(c)(2));
☐ (c) Based on an erroneous interpretation of law (§ 77-621(c)(4));
☐ (d) Based on a determination of fact not supported by substantial evidence (§ 77-621(c)(7));
☐ (e) Arbitrary, capricious, or unreasonable (§ 77-621(c)(8));
☐ (f) Other: [____].

6. Issues for Review

6.1. Issue 1: [Statement of issue.]
6.2. Issue 2: [Statement of issue.]
6.3. Issue 3: [Statement of issue.]

7. Prayer for Relief

WHEREFORE, Petitioner respectfully requests that the Court:

(a) Reverse the BOTA Order in full;
(b) Alternatively, modify the Order to [____];
(c) Remand to BOTA with instructions to [____];
(d) Award costs and attorney's fees to the extent recoverable;
(e) Grant such further relief as is just and equitable.

Respectfully submitted,

_____________________________________
[ATTORNEY NAME], Kansas Bar No. [____]
[Law Firm]
[Address] · [Phone] · [Email]
Counsel for Petitioner

Certificate of Service: I certify that on [__/__/____] I served the Kansas Attorney General, BOTA, and the Secretary of Revenue under K.S.A. 77-613(e).

Part D — Pre-Filing Checklist

D.1. Deadline Calendar (Multi-Tier)

☐ Date of KDOR Notice (Final Assessment / Refund Denial): [__/__/____]
☐ 60-day informal conference deadline: [__/__/____] (K.S.A. 79-3226(a))
☐ 270-day Secretary's determination deadline: [__/__/____]
☐ Date of Secretary's Final Determination: [__/__/____]
☐ 30-day BOTA appeal deadline: [__/__/____] (K.S.A. 74-2438)
☐ Date of BOTA Final Order: [__/__/____]
☐ 15-day BOTA reconsideration deadline: [__/__/____] (K.S.A. 77-529)
☐ 30-day judicial review deadline: [__/__/____] (K.S.A. 74-2426)
☐ Tickler entries at each tier with 30/14/7-day reminders

D.2. Engagement and Authority

☐ Engagement letter signed
☐ KDOR Power of Attorney executed
☐ Kansas bar admission verified; pro hac vice via Kansas Sup. Ct. R. 116 if needed
☐ Conflict check completed

D.3. Documentary Record

☐ Notice of Final Assessment / Refund Denial (with date)
☐ KDOR workpapers obtained via Kansas Open Records Act request (K.S.A. 45-215 et seq.)
☐ All IDRs and responses
☐ Federal returns and RAR
☐ Kansas returns for all years at issue
☐ Apportionment workpapers (K.S.A. 79-3279 et seq.)
☐ Sales/use exemption certificates organized by transaction
☐ Reasonable cause documentation
☐ Bank statements and 1099s

D.4. Substantive Analysis

☐ SOL verified (K.S.A. 79-3230 / 79-3609(b)): 3 / 5 / unlimited
☐ Each adjustment categorized as factual / legal / mixed
☐ Kansas Supreme Court / Court of Appeals research
☐ K.A.R. Agency 92 (KDOR) regulations consulted
☐ K.A.R. Agency 94 (BOTA) procedural rules
☐ KDOR Notices, Pillars of Excellence guidance, Private Letter Rulings
☐ Constitutional issues (Kan. Const. art. 11; Commerce Clause; Due Process)
☐ Conformity issues (K.S.A. 79-32,109 — IRC conformity for income tax)

D.5. Informal Conference Letter Contents

☐ Timeliness statement (60 days)
☐ Identification of taxpayer and notice
☐ Specific objections (essential — K.S.A. 79-3226(a))
☐ Conference logistics request
☐ Documents enclosed
☐ POA attached
☐ 270-day extension agreement / non-agreement statement
☐ Reservation of rights
☐ Signature of attorney/representative

D.6. BOTA Notice of Appeal Contents (K.A.R. 94-5-4)

☐ Identification of appellant
☐ Identification of Secretary's final determination (or 270-day default)
☐ Statement of timeliness
☐ Statement of facts
☐ Issues presented
☐ Argument
☐ Hearing election
☐ Relief requested
☐ Filing fee ($150 standard, K.A.R. 94-5-8)
☐ Verification
☐ Service on KDOR Secretary

D.7. Judicial Review Petition Contents

☐ Jurisdiction and venue (K.S.A. 74-2426(c) — Court of Appeals for most tax cases)
☐ Parties
☐ Timeliness (30 days, K.S.A. 74-2426)
☐ Final order attached
☐ Exhaustion of administrative remedies pleaded
☐ Grounds under KJRA (K.S.A. 77-621)
☐ Issues for review
☐ Service under K.S.A. 77-613(e)

D.8. Filing and Service

☐ Informal conference request: certified mail to KDOR Office of Administrative Appeals
☐ BOTA Notice of Appeal: electronic filing + certified mail; service on Secretary of Revenue
☐ Court of Appeals petition: file with Clerk of Appellate Courts; service per K.S.A. 77-613(e)
☐ Tracking numbers recorded; file-stamped copies retained

D.9. Collection and Payment

☐ Confirmed collection stay during informal conference (KDOR practice; verify)
☐ Interest accrues during all phases (K.S.A. 79-2968)
☐ Consider partial payment to limit interest exposure
☐ Tax warrants (K.S.A. 79-3617) monitored
☐ Strategic decision on payment under K.S.A. 79-3610 if cash flow permits

D.10. BOTA Hearing Preparation

☐ Witness list and exhibits prepared
☐ Pre-hearing conference under K.A.R. 94-5-19 scheduled
☐ Stipulations explored (K.A.R. 94-5-18)
☐ Discovery under K.A.R. 94-5-16 (limited)
☐ Subpoenas under K.A.R. 94-5-17 if needed
☐ Confidentiality election under K.A.R. 94-5-12
☐ BOTA backlog status checked — case may take longer than statutory 14 days

Sources and References

• K.S.A. 79-3226 (Informal Conference): https://ksrevisor.gov/statutes/chapters/ch79/079_032_0026.html
• K.S.A. 74-2438 (BOTA Appeal): http://www.ksrevisor.gov/statutes/chapters/ch74/074_024_0038.html
• K.S.A. 74-2426 (Judicial Review from BOTA): https://ksrevisor.gov/statutes/chapters/ch74/074_024_0026.html
• K.S.A. 77-601 et seq. (Kansas Judicial Review Act): https://ksrevisor.gov/statutes/chapters/ch77/
• K.S.A. 79-3230 (Income Tax SOL): https://ksrevisor.gov/statutes/chapters/ch79/079_032_0030.html
• K.S.A. 79-2968 (Interest Rate): https://ksrevisor.gov/statutes/chapters/ch79/079_029_0068.html
• K.A.R. Agency 94 (Board of Tax Appeals Regulations): https://bota.kansas.gov/appeals/rules-of-practice-procedure/
• Kansas Department of Revenue: https://www.ksrevenue.gov
• KDOR Appeals Information: https://www.ksrevenue.gov/appeals.html
• Kansas Board of Tax Appeals: https://bota.kansas.gov
• Kansas Office of Revisor of Statutes: https://ksrevisor.gov
• In re Tax Appeal of City of Wichita, 277 Kan. 487, 86 P.3d 513 (2004)
• In re Tax Appeal of Western Resources, Inc., 22 Kan. App. 2d 593, 919 P.2d 1048 (1996)
• Hi-Plains Trailer Sales, Inc. v. State, 245 Kan. 769, 783 P.2d 1283 (1989)
• Kansas Reflector — BOTA backlog article (May 2025): https://kansasreflector.com/2025/05/07/kansas-tax-appeal-process-bogged-down-by-staff-shortages-increased-filings/

This template is provided for informational purposes only and is not legal advice. Kansas tax appeal deadlines are strict and jurisdictional. Always confirm current statutes, regulations, and case law before filing. Consult a qualified Kansas attorney admitted to the Kansas Bar.