PETITION FOR STATE TAX ASSESSMENT APPEAL

(Georgia Tax Tribunal – O.C.G.A. § 50-13A et seq.)

[// GUIDANCE: Replace every bracketed PLACEHOLDER (including brackets) with client-specific information, then delete all GUIDANCE boxes before filing.]

TABLE OF CONTENTS

1. Document Header
2. Definitions
3. Operative Provisions
4. Representations & Warranties
5. Covenants & Restrictions
6. Default & Remedies
7. Risk Allocation
8. Dispute Resolution
9. General Provisions
10. Execution Block

1. DOCUMENT HEADER

1.1 Title
 Petition for Appeal of Final [TAX TYPE] Assessment Issued to [TAXPAYER LEGAL NAME].

1.2 Parties
 a. Petitioner: [TAXPAYER LEGAL NAME], a [STATE] [ENTITY TYPE] with principal place of business at [ADDRESS] (“Taxpayer”).
 b. Respondent: Georgia Department of Revenue (“Department”).

1.3 Effective Date
 This Petition is deemed filed on the date stamped by the Georgia Tax Tribunal (“Tribunal”) (“Effective Date”).

1.4 Jurisdiction & Venue
 This appeal is brought pursuant to the Georgia Tax Tribunal Act, O.C.G.A. § 50-13A et seq., and the Tribunal has exclusive original jurisdiction over the dispute.

1.5 Recitals
 A. On [ASSESSMENT DATE], the Department issued Final Assessment No. [NUMBER] (the “Assessment”) against Taxpayer for the period [TAX PERIOD].
 B. Taxpayer timely filed a protest; the Department issued a Notice of Decision dated [DATE].
 C. Taxpayer seeks de novo review, a redetermination of the Assessment, and a statutory stay of collection.

2. DEFINITIONS

“Act” means the Georgia Tax Tribunal Act, O.C.G.A. § 50-13A et seq.
“Assessment” has the meaning given in Recital A.
“Burden of Proof” means the obligation of Taxpayer to establish asserted facts by a preponderance of the evidence, except for penalties and fraud, for which the Department bears the initial burden.
“Collection Stay” means the statutory suspension of enforced collection activities during the pendency of this appeal, as provided under the Act and Ga. Comp. R. & Regs. r. 560-[RULE NO.] (the “Regulations”).
“Final Determination” means the written decision of the Tribunal resolving this appeal.
“Party” or “Parties” means Petitioner and/or Respondent, as the context requires.
[Add additional defined terms as needed.]

3. OPERATIVE PROVISIONS

3.1 Filing & Service
 a. This Petition is filed within thirty (30) days of the Department’s Notice of Decision, satisfying the Act’s jurisdictional deadline.
 b. A conforming copy is served upon the Commissioner of Revenue as required by the Regulations.

3.2 Statement of Issues
 a. Whether the Department erred in computing Taxpayer’s [TAX TYPE] liability for the period [TAX PERIOD].
 b. Whether statutory penalties and interest were improperly applied.
 c. Any additional issues identified in Attachment A (collectively, the “Issues”).

3.3 Relief Requested
 Taxpayer respectfully requests that the Tribunal:
 i. Vacate or revise the Assessment in accordance with the Findings;
 ii. Abate all related penalties and interest;
 iii. Confirm the automatic Collection Stay pending Final Determination; and
 iv. Grant such further relief as justice requires.

3.4 Burden of Proof Allocation
 In accordance with the Act, Taxpayer bears the Burden of Proof on the Issues, except the Department bears the burden regarding any assertion of fraud or the imposition of certain penalties.

3.5 Evidence & Discovery
 a. All discovery shall proceed under the Tribunal’s procedural rules.
 b. Parties shall exchange preliminary exhibit and witness lists within forty-five (45) days of the Effective Date.
 c. Any party seeking to compel discovery shall first confer in good faith.

3.6 Pre-Hearing Conference
 A mandatory pre-hearing conference shall occur no later than ninety (90) days after the Effective Date to set the hearing schedule and address stipulations.

3.7 Hearing on the Merits
 The Tribunal shall conduct a de novo, evidentiary hearing. Each Party may present testimony, documents, and argument consistent with Tribunal rules and the Georgia Rules of Evidence.

3.8 Post-Hearing Submissions
 Within thirty (30) days after the close of evidence, Parties may file proposed findings of fact and conclusions of law.

4. REPRESENTATIONS & WARRANTIES

4.1 Taxpayer’s Representations
 a. Organizational Status Taxpayer is duly organized, validly existing, and in good standing.
 b. Exhaustion of Remedies Taxpayer has satisfied all administrative prerequisites to filing this appeal.
 c. Accuracy of Information All factual statements herein are, to the best of Taxpayer’s knowledge, true and correct.

4.2 Survival
 The representations and warranties in Section 4 survive until entry of Final Determination.

5. COVENANTS & RESTRICTIONS

5.1 Cooperation
 Each Party shall reasonably cooperate in discovery, scheduling, and pre-hearing matters.

5.2 Notice of Material Developments
 A Party shall promptly notify the other of any material development affecting the Tribunal’s jurisdiction or the merits of the Issues.

5.3 Preservation of Records
 Taxpayer shall preserve all records relevant to the Assessment until the later of (i) expiration of appeal periods or (ii) full satisfaction of any finally adjudicated liability.

6. DEFAULT & REMEDIES

6.1 Events of Default
 Failure by a Party to comply with discovery orders, scheduling directives, or other Tribunal mandates constitutes an Event of Default.

6.2 Cure
 The defaulting Party may cure within ten (10) days of written notice; absent cure, the Tribunal may impose sanctions up to and including dismissal or striking of pleadings.

6.3 Attorneys’ Fees
 Pursuant to O.C.G.A. § 50-13A-[CONFIRM], the Tribunal may award reasonable attorneys’ fees if it determines that a Party has asserted or defended an appeal in bad faith.

7. RISK ALLOCATION

7.1 Indemnification – Taxpayer Burden of Proof
 Taxpayer acknowledges statutory responsibility to shoulder the Burden of Proof and shall bear its own costs of evidence production. Nothing herein shall be construed to impose financial indemnity on either Party beyond what is expressly allowed by law.

7.2 Limitation of Liability
 Any monetary liability of either Party is strictly limited to the amount of tax, penalty, and interest lawfully determined to be due under the Act.

7.3 Force Majeure
 Performance deadlines are tolled for the duration of any event of force majeure that materially impairs a Party’s ability to comply, provided prompt written notice is given.

8. DISPUTE RESOLUTION

8.1 Governing Law
 This Petition and all related proceedings shall be governed by the Constitution and laws of the State of Georgia, including the Act and the Regulations.

8.2 Exclusive Forum
 The Parties irrevocably submit to the exclusive jurisdiction of the Tribunal for all matters arising out of or relating to the Assessment.

8.3 Arbitration
 No provision of this Petition constitutes an agreement to arbitrate issues within the Tribunal’s jurisdiction; arbitration is limited to collateral contractual disputes, if any, by separate agreement.

8.4 Jury Waiver
 To the extent a matter is lawfully removed to a state court of general jurisdiction, the Parties waive trial by jury to the fullest extent permitted by law, acknowledging limited jury availability in tax matters.

8.5 Injunctive Relief – Collection Stay
 The statutory Collection Stay shall remain in force throughout this appeal. Either Party may seek additional equitable relief to enforce or clarify the stay.

9. GENERAL PROVISIONS

9.1 Amendments
 Amendments to this Petition require Tribunal leave and written consent of all Parties.

9.2 Assignment
 Neither Party may assign rights or delegate obligations arising under this Petition without prior written consent and Tribunal approval.

9.3 Severability
 If any provision is held invalid, the remaining provisions shall be interpreted to effectuate the Parties’ intent to the fullest lawful extent.

9.4 Integration
 This Petition, including all attachments, constitutes the entire appeal pleading and supersedes prior oral or written statements regarding the Assessment.

9.5 Electronic Signatures
 Signatures executed and transmitted electronically (e.g., via DocuSign or PDF) shall be deemed original for all purposes.

9.6 Counterparts
 This Petition may be executed in one or more counterparts, each of which is deemed an original, and all of which together constitute one instrument.

10. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned have executed this Petition as of the Effective Date.

PETITIONER

[TAXPAYER LEGAL NAME]

By: ____
Name: [SIGNATORY NAME]
Title: [TITLE]
Date: ________

[Corporate Attestation, if required]

[Notary Block – if executing under seal or required by local rule]

RESPONDENT

(Execution not required for filing; included for completeness)

Georgia Department of Revenue
By: ____
Name: ____
Title: _____
Date: _________

ATTACHMENT A – STATEMENT OF FACTS

[// GUIDANCE: Provide a clear, chronologically organized narrative of all material facts, referencing supporting documents by exhibit number.]

ATTACHMENT B – LEGAL ANALYSIS

[// GUIDANCE: Outline applicable statutes, regulations, and interpretive guidance supporting each Issue identified in Section 3.2.]

ATTACHMENT C – PRAYER FOR RELIEF (DETAILED)

[// GUIDANCE: Itemize each requested adjustment, refund, abatement, or alternative remedy.]

[// GUIDANCE: Review Georgia Tax Tribunal Rules for any additional filing requirements (e.g., filing fee, certificate of service, verification). Ensure all attachments are properly labeled and paginated. Confirm all cited regulation numbers before finalizing.]