1. (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. (2) A petition for review filed under sub. (1) may contain the following:

   1. (a) A caption substantially in the following form:

      WISCONSIN TAX APPEALS COMMISSION

      - See PDF for table

      To the Wisconsin Tax Appeals Commission:

   2. (b) The full name of each petitioner.
   3. (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.
   4. (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.
   5. (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.
   6. (f) A statement of the portion, if any, of the tax which is admitted by the petitioner to be correct.
   7. (g) A statement of the relief sought.

3. (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.

4. (3) A petitioner shall file with the commission the original copy of a petition for review and 4 additional copies.

5. (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.

   Note: Section TA 1.15 interprets ss. 70.995 (8) (c) and (d) and 73.01 (5), Stats.

History

History: 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.