How to file a tax appeal

how to file a tax appeal

Under Rule 100, you have a right to an appeal when:

  • You believe you do not owe all or part of any tax, penalty, or interest assessed by the Department.
  • Your refund request was denied.
  • You received an adverse letter ruling from the Taxpayer Information and Education section.

Before you appeal, we encourage you to first request a meeting with the supervisor of the Revenue employee who assessed the tax or denied your refund.

You may also appeal under other laws:

  • A revoked business registration
  • A revoked or suspended cigarette license
  • A log export action
  • A reseller permit action
  • Manufactured Home Park fees
  • Renewable Energy System Certification
  • Recommendations to revoke or suspend spirits tax license

How do I start an appeal?

To start an appeal, you must file a petition. We encourage you to use our petition form, found on our website. If you choose your own format, clearly state the following information:

  • Specific items, actions, or schedules you are protesting and the time period at issue.
  • Reasons

    you believe the Department made an error and what relief should be granted.

  • The amount of tax, interest, and penalty in dispute.

Do I need an attorney?

No. You can represent yourself or have someone represent you, such as your attorney, accountant, manager or bookkeeper.

Do I have to pay the tax before I can appeal?

Tax, interest, and penalty assessed but not yet due do not have to be paid before filing an appeal. Those amounts will be placed on hold while the matter is under review. However, interest will accrue on any unpaid amount.

When must I file an appeal?

You must file an appeal (or ask for an extension) within 30 days of the date the assessment, was issued. Appeals not postmarked or received within this time period will be dismissed.

If you applied for a refund and it was denied, you are encouraged to file your petition within 30 days after the refund request was denied. If you are unable to file your petition within 30 days, you must file it within the statute of limitations (see WAC 458-20-229).

Source: dor.wa.gov

Category: Taxes

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