Section R15-10-105. Petition

A.      A taxpayer may protest a tax assessment or a refund denial by filing a petition that includes the following:

1.        The taxpayer’s name, address, federal identification num- ber, and all applicable state identification numbers;

2.        An explanation of the difference between the taxpayer’s name in the notice and the taxpayer’s name in the peti- tion, if applicable;

3.        The last known name and address of both individuals if the petition concerns a married-filing-joint return;

4.        A copy of the notice or a statement that references the:

a.         Tax type,

b.        Tax period involved, and

c.         The amount of the tax assessment or refund claimed including tax, penalties, interest, and refundable credits;

5.        A statement of the amount of the tax assessment or refund denial being protested;

6.        A statement of any alleged error committed by the Department in determining the tax assessment or refund denial being protested;

7.        A statement of facts and legal arguments upon which the taxpayer relies to support the petition;

8.        The relief sought;

9.        The payment for all unprotested amounts of tax, interest, and penalties; and

10.     The petitioner’s signature.

B.       A taxpayer may protest a matter other than a tax assessment or refund denial by filing a petition that includes the following:

1.        The taxpayer’s name, address, federal identification num- ber, and all applicable state identification numbers;

2.        An explanation of the difference between the taxpayer’s name in the notice and the taxpayer’s name in the peti- tion, if applicable;

3.        A copy of the notice or a statement describing the Depart- ment’s action, proposed action, or determination for which a hearing is sought;

4.        A statement of any alleged error committed by the Department in its action;

5.        A statement of facts and legal arguments upon which the taxpayer relies to support the petition;

6.        The relief sought; and

7.        The petitioner’s signature.

C.      The petitioner shall file the petition by:

1.        Mailing the petition to the applicable section at the Department of Revenue headquarters in Phoenix, Ari- zona; or

2.        Hand-delivering the petition to the License and Registra- tion Section in any Department of Revenue office. A peti- tioner who hand-delivers a petition shall clearly mark the envelope to indicate that it is a petition. The License and Registration Section shall provide a receipt to a petitioner who hand-delivers a petition.

D.      The Department shall not charge a fee for filing a petition or any supporting documents.

Historical Note

Adopted effective June 22, 1981 (Supp. 81-3). Former Section R15-10-105 renumbered to R15-10-107, new Section R15-10-105 renumbered from R15-10-103 and amended effective December 23, 1993 (Supp. 93-4).

Amended effective January 20, 1998 (Supp. 98-1).

Amended by final rulemaking at 7 A.A.R. 2900, effective June 13, 2001 (Supp. 01-2).