Tax Audit Protest and Appeal — Wisconsin

Tax Audit Protest and Appeal (WISCONSIN)

Quick-Reference Summary

PART A — INFORMAL CONFERENCE REQUEST LETTER

[TAXPAYER LEGAL NAME]
[Street Address]
[City, WI ZIP]
SSN / FEIN: [____________________]
Wisconsin Tax Account No.: [____________________]
Telephone: [(___) ___-____]
Email: [____________________]

Date: [__/__/____]

VIA U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED, AND MY TAX ACCOUNT UPLOAD

Wisconsin Department of Revenue
Audit Bureau — [Field Audit / Office Audit] Section
Attn: [AUDITOR NAME] and [SUPERVISOR NAME]
2135 Rimrock Road
Madison, WI 53713

Re: Pre-Assessment Conference Request and Position Statement — Audit Reference No. [_____]

Dear Auditor and Supervisor:

This letter requests a pre-assessment conference under Wis. Admin. Code § Tax 2.12(2) and the DOR Audit Bureau's Taxpayer Advocate / Resolution procedures to discuss the proposed audit adjustments before issuance of a Notice of Additional Assessment. The Taxpayer disputes the proposed adjustments in the following respects and respectfully requests an in-person or telephonic conference with the auditor and the auditor's supervisor.

I. Issues in Dispute

1. [Issue 1]: [Concise statement and basis.]

2. [Issue 2]: [Concise statement and basis.]

3. [Issue 3]: [Concise statement and basis.]

II. Statement of Facts

[Numbered facts.]

III. Legal Authority

[Cite Wis. Stat. ch. 71 / 77, Wis. Admin. Code Tax 2 / 11, DOR Publications, Wisconsin Tax Bulletins, and WTAC / court decisions.]

IV. Documentation in Support

V. Statute-of-Limitations Reservation

The Taxpayer reserves all SOL defenses under Wis. Stat. § 71.77 and § 77.59(3), including the 4-year general period and the burden-shift after 6 years under § 71.77(8).

VI. Form A-222 (Power of Attorney)

Form A-222 (Power of Attorney) authorizing [REPRESENTATIVE NAME] to represent the Taxpayer is attached.

Respectfully submitted,

________________________________
[TAXPAYER OR REPRESENTATIVE]
[Title]

Enclosures:

• Form A-222 (POA)
• Audit workpapers reference index
• Supporting documentation

PART B — FORMAL PROTEST: PETITION FOR REDETERMINATION

PETITION FOR REDETERMINATION

STATE OF WISCONSIN
DEPARTMENT OF REVENUE — RESOLUTION UNIT

In the Matter of:

[TAXPAYER LEGAL NAME]
Wisconsin Tax Account No.: [____________________]
Tax Periods: [____________________]
Notice of [Assessment / Refund Adjustment / Refund Denial] No.: [____________________]
Notice Date: [__/__/____]

Filed pursuant to Wis. Stat. § 71.88(1)(a) [or § 77.59(6) for sales/use tax].

I. Jurisdictional Statement

This Petition is filed within 60 days of the Taxpayer's receipt of the Notice and is therefore timely under Wis. Stat. § 71.88(1)(a) [or § 77.59(6)]. Receipt occurred on [__/__/____]. The 60-day period expires on [__/__/____].

II. Petitioner

III. Issues Presented

a. Whether [Issue 1].

b. Whether [Issue 2].

c. Whether penalties imposed under Wis. Stat. §§ 71.83, 71.84, or 77.60 should be abated.

IV. Statement of Facts

[Numbered factual allegations.]

V. Argument

A. The Assessment Is Wrong as a Matter of Law

[Develop legal argument citing Wis. Stat. ch. 71/77, Wis. Admin. Code Tax 2/11, DOR Publications and Tax Bulletins, and WTAC / Wisconsin court decisions (e.g., General Casualty Co. v. DOR; Deere & Co. v. DOR).]

B. The Assessment Is Not Supported by the Facts

[Argue factual record.]

C. Penalties Should Be Abated for Good Cause

Under Wis. Stat. § 71.83(1)(a) negligence penalties and § 71.83(2)(a) intent-to-defeat penalties are discretionary. Reasonable cause exists based on: [reliance on professional advice; ambiguity; ordinary business care; etc.]

D. Statute-of-Limitations Defense

The portion of the assessment relating to [period] is barred by the 4-year SOL of Wis. Stat. § 71.77(2). DOR's reliance on extended SOL provisions is misplaced because [no fraud; no intent to defeat; return was filed].

E. Burden-Shift Reservation (§ 71.77(8))

The Petitioner notes that, for any assessment relating to a period more than 6 years prior to the year of assessment, the burden of proof shifts to DOR under Wis. Stat. § 71.77(8).

VI. Relief Requested

WHEREFORE, the Petitioner respectfully requests that the Department:

a. Cancel the Notice of Additional Assessment in full;
b. Alternatively, redetermine the assessment to $[_____];
c. Abate all penalties;
d. Recompute interest accordingly; and
e. Issue refund of any amount paid plus statutory interest under Wis. Stat. § 71.82.

VII. Hearing Request

The Petitioner ☐ requests a conference with the Resolution Unit ☐ consents to disposition on the written record.

VIII. Verification

I declare under penalty of perjury under the laws of the State of Wisconsin that the foregoing is true and correct.

________________________________
[PETITIONER OR AUTHORIZED OFFICER]
Date: [__/__/____]

Prepared by:

________________________________
[REPRESENTATIVE NAME]
WI Bar No. / CAF No. [_____]
Form A-222 attached.

PART C — APPEAL COVER LETTER AND PETITION FOR REVIEW TO THE WISCONSIN TAX APPEALS COMMISSION

[PETITIONER NAME]
[Address]
[Telephone] / [Email]

Date: [__/__/____]

VIA U.S. CERTIFIED MAIL, RETURN RECEIPT REQUESTED, OR HAND DELIVERY

Clerk
Wisconsin Tax Appeals Commission
5005 University Avenue, Suite 110
Madison, WI 53705
(P.O. Box 7867, Madison, WI 53707-7867)

Re: Petition for Review — [PETITIONER] v. Wisconsin Department of Revenue

Dear Clerk:

Enclosed for filing is the original Petition for Review of [PETITIONER], with 5 additional copies as required by Wis. Admin. Code § TA 1.15. Filing fee in the amount of $25 per docket ($[_____] total) is included by [check / money order] payable to "Wisconsin Tax Appeals Commission."

This Petition is filed within 60 days of the Department's Notice of Action / redetermination dated [__/__/____] as required by Wis. Stat. § 73.01(5)(a) and is therefore timely.

Respectfully,

________________________________
[PETITIONER OR COUNSEL]
WI Bar No. [_____]

PETITION FOR REVIEW

STATE OF WISCONSIN
TAX APPEALS COMMISSION

Docket No. [Assigned by Commission]

1. Parties

a. Petitioner [PETITIONER LEGAL NAME] is [a Wisconsin resident / a corporation organized under the laws of [_____] and authorized to do business in Wisconsin] with principal residence/place of business at [______________]. Wisconsin Tax Account No.: [______________].

b. Respondent is the Wisconsin Department of Revenue, an agency of the State of Wisconsin.

2. Jurisdiction

a. The Tax Appeals Commission has jurisdiction under Wis. Stat. §§ 73.01 and 71.88(2)(a) [or § 77.59(6)(c) for sales/use tax].

b. This Petition is filed within 60 days of the Notice of Action / redetermination dated [__/__/____] and is timely under Wis. Stat. § 73.01(5)(a).

3. Decision Under Review

4. Procedural History

a. Petitioner filed return(s) for the periods in dispute on [__/__/____].

b. DOR conducted [a field audit / an office audit] and issued a Notice of [Additional Assessment / Refund Denial / Refund Adjustment] on [__/__/____].

c. Petitioner timely filed a Petition for Redetermination under Wis. Stat. § 71.88(1)(a) on [__/__/____].

d. DOR issued its Notice of Action on [__/__/____], [denying / partially denying] the Petition for Redetermination.

5. Statement of the Case

[Concise narrative.]

6. Issues Presented for Review

a. Whether [Issue 1].

b. Whether [Issue 2].

c. Whether penalties were properly imposed.

d. Whether any portion of the assessment is barred by Wis. Stat. § 71.77 (income/franchise) or § 77.59(3) (sales/use).

7. Statement of Facts

[Numbered factual allegations.]

8. Errors of the Department

a. The Department erred in [specific error].

b. The Department erred in [specific error].

9. Prayer for Relief

WHEREFORE, Petitioner respectfully requests that the Commission:

a. Set the matter for hearing under Wis. Admin. Code ch. TA 1;
b. Reverse the Notice of Action;
c. Order cancellation of $[_____] in tax;
d. Order abatement of penalties;
e. Order refund of $[_____] plus statutory interest under Wis. Stat. § 71.82 if tax has been paid; and
f. Grant such other relief as is just.

Respectfully submitted,

________________________________
[PETITIONER OR COUNSEL]
WI Bar No. [_____]
[Address] / [Phone] / [Email]
Date: [__/__/____]

CERTIFICATE OF SERVICE

I hereby certify that on [__/__/____], a courtesy copy of this Petition was served by [certified mail / first-class mail] upon:

Office of General Counsel
Wisconsin Department of Revenue
P.O. Box 8933
Madison, WI 53708-8933

________________________________
[Signature]

PART D — PRE-FILING CHECKLIST

Statute-of-Limitations and Deadline Verification

☐ Return filing date identified for each period
☐ Income/franchise 4-year SOL confirmed (Wis. Stat. § 71.77(2))
☐ Sales/use 4-year SOL confirmed (Wis. Stat. § 77.59(3))
☐ Burden-shift analysis under § 71.77(8) (>6 years) completed
☐ Fraud / unfiled-return "when discovered" exception analyzed (§ 71.77(3))
☐ Notice of Additional Assessment / Refund Denial RECEIPT date documented
☐ 60-day Petition for Redetermination deadline calendared with 10-day buffer
☐ Notice of Action / redetermination receipt date documented
☐ 60-day WTAC Petition for Review deadline calendared with 10-day buffer
☐ Filing-method rules confirmed: physical receipt OR certified mail with proper postmark only

Pre-Assessment Conference (Optional)

☐ Conference requested in writing during open audit
☐ Auditor + supervisor coordinates confirmed
☐ Position paper submitted (Part A)
☐ Form A-222 (POA) executed

Petition for Redetermination (DOR Resolution Unit)

☐ Petition drafted (Part B) with verified signature
☐ All issues raised — issue preservation for WTAC
☐ Exhibits indexed
☐ Filed by certified mail, return receipt requested
☐ Confirmation of receipt obtained
☐ 6-month DOR action period calendared

Notice of Action Review

☐ Notice of Action received and date-stamped
☐ 60-day WTAC clock reset
☐ Decision: accept / appeal to WTAC

WTAC Petition for Review

☐ Petition drafted (Part C)
☐ Original + 5 copies prepared per Wis. Admin. Code § TA 1.15
☐ $25 filing fee per docket (check or money order to "Wisconsin Tax Appeals Commission")
☐ Filing method confirmed: hand delivery OR certified mail only (NOT email, NOT online, NOT USPS Priority)
☐ Filed PHYSICALLY by 4:30 p.m. OR postmarked via certified mail before midnight of 60th day
☐ Service copy delivered to DOR Office of General Counsel
☐ Acknowledgment / docket number obtained
☐ DOR Answer expected within 30 days

WTAC Proceeding

☐ Telephone status conference attended
☐ Scheduling order entered
☐ Discovery plan adopted (Wis. Admin. Code ch. TA 1)
☐ Witness list prepared
☐ Exhibits pre-marked
☐ Stipulations negotiated
☐ Pre-hearing brief filed
☐ Hearing held; record preserved

Judicial Review

☐ WTAC decision reviewed
☐ Petition for Review to Circuit Court drafted under Wis. Stat. § 73.015
☐ Filed within 30 days
☐ Record on review designated
☐ Onward appeal to Wisconsin Court of Appeals considered

Payment / Collection

☐ Decision: contest without payment (interest accrues) OR pay-under-protest-and-claim-refund
☐ Interest accrual under Wis. Stat. § 71.82 / § 77.60 tracked
☐ Field audit finality risk under § 71.75(4) considered

Sources and References

• Wis. Stat. § 71.88 — Time for filing an appeal: https://docs.legis.wisconsin.gov/document/statutes/71.88
• Wis. Stat. § 71.77 — Statutes of limitations on assessments: https://docs.legis.wisconsin.gov/document/statutes/71.77
• Wis. Stat. § 73.01 — Tax Appeals Commission: https://docs.legis.wisconsin.gov/document/statutes/73.01
• Wis. Stat. § 73.015 — Judicial review: https://docs.legis.wisconsin.gov/document/statutes/73.015
• Wis. Stat. § 77.59 — Sales/use tax appeals: https://docs.legis.wisconsin.gov/document/statutes/77.59
• Wis. Admin. Code Ch. TA 1 — Tax Appeals Commission rules: https://docs.legis.wisconsin.gov/code/admin_code/ta/1
• WTAC FAQ: https://taxappeals.wi.gov/pages/FAQ/FrequentlyAskedQuestions.aspx
• WTAC Filing Procedures: https://taxappeals.wi.gov/
• Wisconsin DOR Resolution Unit: https://www.revenue.wi.gov/Pages/FAQS/ise-appeals.aspx
• Wisconsin DOR Audits & Appeals: https://www.revenue.wi.gov/Pages/Businesses/Audits-and-Appeals.aspx
• Form A-222 (Power of Attorney): https://www.revenue.wi.gov/DOR%20Publications/a-222.pdf
• My Tax Account Portal: https://tap.revenue.wi.gov/
• Alexander v. Dep't of Revenue, Wis. Tax Rptr. (CCH) ¶ 400-650 (WTAC 2002) — 60-day deadline absolute

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