Ariz. Admin. Code § 15-10-105

Current through Register Vol. 30, No. 50, December 13, 2024

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 number, 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 petition, 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,

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

d. The jurisdiction or jurisdictions to which the tax assessment or refund denial relates.

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 number, 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 petition, if applicable;

3. A copy of the notice or a statement describing the Department'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 , including the jurisdiction or jurisdictions to which the alleged error relates;

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, Arizona; or

2. Hand-delivering the petition to the applicable section at the Department of Revenue headquarters in Phoenix, Arizona. A petitioner who hand-delivers a petition shall clearly mark the envelope to indicate that it is a petition. The Department 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.

Ariz. Admin. Code § R15-10-105

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). Amended by exempt rulemaking at 22 A.A.R. 116, effective 1/7/2016.