(1) A petition for review shall be in
writing. Except as provided in sub. (4) for appeals of assessments of
manufacturing property and appeals of penalties imposed by the department of
revenue for the late submission of manufacturing forms, the petition may be in
letter form and shall clearly inform the commission that a decision or
determination of the respondent is being appealed.
(2) A petition for review filed under sub.
(1) may contain the following:
(a) A caption
substantially in the following form:
WISCONSIN TAX APPEALS COMMISSION
See
Image
(b) The
full name of each petitioner.
(c) A
clear and concise statement of the facts or other matter in controversy upon
which the petitioner relies, giving the date of notice of the decision or
determination appealed and, if possible, attaching a copy.
(d) A clear and concise statement of the
petitioner's objections to the decision or determination appealed from and of
the contentions of law, if any, upon which the petitioner relies.
(e) The name and address of the petitioner's
representative, if any, together with a statement that the representative is
authorized to appear and act for the petitioner. If the representative is a
business organization, the business organization's name may be used. The
petitioner or the petitioner's representative shall sign the
petition.
(f) A statement of the
portion, if any, of the tax which is admitted by the petitioner to be
correct.
(g) A statement of the
relief sought.
(2m) A
separate petition for review shall be filed with the commission by an aggrieved
party from each notice of action of the department of revenue or the department
of transportation on a petition for redetermination. No petition for review may
be filed by more than one person unless each person filing the petition for
review is aggrieved by the same notice of action. A separate filing fee shall
accompany each petition for review.
Note: The format and content of a petition for
review are prescribed in s. TA 1.15(1), Wis. Adm. Code, titled "Forms for
appeals."
Examples of how sub. (2m) will be administered follow:
(1) The department of revenue denies 5
petitions for redetermination of 5 unrelated people on a similar or the same
issue. Each person must file a separate petition for review with the commission
and pay a filing fee.
(2) The
department of revenue denies one petition for redetermination of a corporation
and its subsidiary, or a limited liability company ("LLC") and one of its
members, on similar or related issues. The corporation and its subsidiary, and
the LLC and its member, may file a single petition for review with the
commission and pay a single filing fee.
(3) The department of revenue issues an
assessment to a married couple with respect to a tax issue arising out of their
joint income tax return, then denies the married couple's petition for
redetermination. The married couple may file a single petition for review with
the commission and pay a single filing fee.
(3) A petitioner shall file with the
commission the original copy of a petition for review and 4 additional
copies.
(4) A petition for review
appealing either an assessment of manufacturing property or a penalty imposed
by the department of revenue for late submission of the standard manufacturing
property report form should be on forms provided by the commission.
Note: Forms for appealing either an assessment
of manufacturing property or a penalty for late submission of the standard
manufacturing property report form may be obtained by writing to: Tax Appeals
Commission, DOA Building, 5th Floor, 101 E. Wilson St., Madison, Wisconsin
53703.
Notes
Wis. Admin. Code Tax Appeals Commission
TA 1.15
Cr. Register, July,
1981, No. 307, eff. 8-1-81; am. (1) and (3), r. and recr. (4), Register,
January, 1982, No. 313, eff. 2-1-82; CR 03-040: cr. (2m) Register November 2003
No. 575, eff. 12-1-03.
Amended by, correction in made under s. 35.17,
Stats.,
Register
April 2022 No. 796, eff.
5/1/2022
Forms for appealing either an assessment of manufacturing
property or a penalty for late submission of the standard manufacturing
property report form may be obtained by writing to: Tax Appeals Commission, DOA
Building, 5th Floor, 101 E. Wilson St., Madison, Wisconsin 53703.
Section TA 1.15 interprets ss. 70.995(8) (c) and (d) and
73.01(5), Stats.
