Wis. Stat. § 71.88 — WI Code / Chapter 71 / Section 71.88
Time for filing an appeal.
Status: in_force

(1) Appeal to the department of revenue.

(a) Contested assessments and claims for refund. Except for refunds set off under s. 71.93 in respect to which appeal is to the agency to which the debt is owed, except for refunds set off under s. 71.935 in respect to which an appeal is held under procedures that the department of revenue establishes except for refunds set off under s. 49.855 in respect to which a hearing is held before the circuit court, and except as provided in s. 71.745 (6) , any person feeling aggrieved by a notice of additional assessment, refund, or notice of denial of refund may, within 60 days after receipt of the notice, petition the department of revenue for redetermination. A petition or an appeal by one spouse is a petition or an appeal by both spouses. The department shall make a redetermination on the petition within 6 months after it is filed.

(b) Contested adjustments to credits. Except as provided in s. 71.745 (6) , any person feeling aggrieved by the determination made by the department to adjust a credit claimed under s. 71.07 , 71.28 or 71.47 or subch. VIII or IX may, within 60 days after receipt, petition the department for redetermination. The department shall make a redetermination on the petition within 6 months after it is filed and notify the claimant under s. 71.74 (11) . If no timely petition for redetermination is filed with the department, its determination shall be final and conclusive.

(2) Appeal to the Wisconsin tax appeals commission.

(a) Appeal of the department’s redetermination of assessments and claims for refund. A person aggrieved by the department’s redetermination, including a pass-through entity that has been issued a redetermination under s. 71.745 (6) (b) , may appeal to the tax appeals commission by filing a petition with the clerk of the commission as provided by law and the rules of practice promulgated by the commission. If a petition is not filed with the commission within the time provided in s. 73.01 or, except as provided in s. 71.75 (5) , if no petition for redetermination is made within the time provided the assessment, refund, or denial of refund shall be final and conclusive.

(b) Appeal of department’s redetermination of credits. Any person aggrieved by the department of revenue’s redetermination, including a pass-through entity that has been issued a redetermination under s. 71.745 (6) (b) , of a credit under s. 71.07 (6) or (9e) , 71.28 (1) , or 71.47 (1) or subch. VIII or IX , except when the denial is based upon late filing of claim for credit or is based upon a redetermination under s. 71.55 (8) of rent constituting property taxes accrued as at arm’s length, may appeal the redetermination to the tax appeals commission by filing a petition with the commission within 60 days after the redetermination, as provided under s. 73.01 (5) with respect to income or franchise tax cases, and review of the commission’s decision may be had under s. 73.015 . For appeals brought under this paragraph, the filing fee required under s. 73.01 (5) (a) does not apply.

History: 1987 a. 312 ; 1989 a. 31 ; 1991 a. 39 ; 1995 a. 27 , 404 ; 2005 a. 49 ; 2021 a. 127 , 262 ; 2025 a. 118 , 128 .