Wisconsin Administrative Code › Department of Transportation › Chapter Trans 152 - Wisconsin Interstate Fuel Tax And International Registration Program › Subchapter III - Audits, Assessments and Appeals › Section Trans 152.14 - Appeal procedures

Current through June 24, 2024
(1) GENERAL. A person feeling aggrieved by
				the notice of an action may petition the department's motor carrier tax and
				permit section for a redetermination. If a person files a petition for
				redetermination, the additional tax or overpayment shall not become due and
				payable until 30 days after the matter becomes final.
(2) FORMAT. The petition for redetermination
				shall be written, preferably typed, on only one side of plain white paper 8 1/2
				inches wide by 11 inches long. This request shall set forth clearly and
				concisely the specific grievance to the action, including a statement of the
				relevant facts and propositions of law upon which the grievance is based. Each
				request shall be signed by the taxpayer or a duly authorized
				representative.
(3) FILING
				DEADLINE. A petition for redetermination shall be filed within 30 days after
				the receipt of notice of an action. A petition for redetermination is not
				considered filed within the 30 day period unless it is actually received by the
				department's motor carrier tax and permit section, or unless it is mailed in a
				properly addressed envelope, with postage prepaid, the envelope is postmarked
				before midnight of the 30th day and the petition is actually received by the
				department within 5 days of the prescribed 30th day date.
(4) PAYMENT. Any person who files a petition
				for redetermination may pay any portion of the assessment admitted to be
				correct together with interest to date of payment. The payment shall be
				considered an admission that that portion of the assessment is correct. The
				admitted portion that is paid may not be recovered in an appeal in any other
				action or proceeding.
(5) INFORMAL
				CONFERENCE. A petitioner may request in a petition for redetermination or at
				any time before the department has acted upon the petition, an informal
				conference at which the facts and issues involved in the assessment or
				determination may be discussed. The conference shall be held at a time and
				place determined by the department.
(6) CLOSING STIPULATIONS. If by the informal
				conference or otherwise the parties reach an agreement as to the facts, issues
				and applicable law, the department and the petitioner may enter into a closing
				stipulation.
(7) FULL DISCLOSURE.
				No person against whom an assessment of taxes or fees has been made shall be
				allowed in any action either as a plaintiff or a defendant or in any other
				proceeding to question such assessment unless such person has complied with s.
				Trans 152.14(1) to (3) and unless such person makes full disclosure under oath
				at the hearing before the tax appeals commission of all relevant matters. The
				department of transportation may waive the requirement of full disclosure under
				oath.
(8) FURTHER APPEAL. Any
				person who has filed a petition for determination with the department and who
				is aggrieved by the redetermination of the department may, within 30 days after
				the redetermination but not thereafter, file a petition for review of the
				action of the department with the tax appeals commission.
The Tax Appeals Commission mailing address is 5005
					 University Avenue, Suite 110, Madison, Wisconsin 53705-5400. See also ch. TA 1,
					 Practice and Procedures before the Tax Appeals Commission.