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How do I start an appeal?

To start an appeal, you must file a petition. You may use our petition form, but if you choose your own format, you must state:

  • Your name, address, registration/UBI number, telephone number, fax number, e-mail address, and contact person.
  • If represented, the representative's name, address, telephone number, fax number, and e-mail address.
  • Identifying information from the assessment notice, balance due notice, or other document being appealed.
  • The amount of tax, interest, or penalties in controversy, and the time period at issue.
  • Whether you are requesting a telephone hearing, no hearing, or an in-person hearing in Olympia or Seattle.
  • A brief explanation of each issue or area of dispute and an explanation of why it should be decided in your favor.
  • Reference to applicable rules, statutes, or supporting case law.

For mailing information and directions, see Contact information. Please also include copies of supporting documentation with your petition.

Do I need an attorney?

No. You can represent yourself or have someone represent you (such as your attorney, accountant, manager, bookkeeper, etc.). However, if you have a representative you must complete and sign a Confidential Tax Information Authorization (CTIA) form that gives us permission to discuss your tax information with your representative. For your convenience, the petition form contains a CTIA section for you to sign.

Can I supplement my petition?

Yes. If you do not have time to provide all of the required information when you file your appeal, you must supplement your petition with the additional information and documentation within 30 days of the date you filed your petition, or your appeal may be dismissed.

Do I have to pay the tax before I can appeal?

Tax, interest, and penalty assessed, but not yet due, do not have to be paid before filing an appeal. Those amounts will be placed on hold while the matter is under review. However, interest will accrue on any unpaid amount.

When must I file an appeal?

You must file an appeal (or seek an extension) within 30 days of the date the assessment was issued. We will dismiss appeals not postmarked or received within this time period.

If you applied for a refund and it was denied, you should file your petition for a review of that denial within 30 days. You must file your appeal within the statute of limitations (see WAC 458-20-229).

What happens when an appeal is dismissed because I did not file it on time?

When an appeal is not filed or postmarked on time, the tax assessment becomes final and must be paid. For appeals dismissed as untimely, first pay the assessment and then file an appeal seeking a refund in Superior Court.

Email and fax communication

You may authorize communications on your appeal to be by email or fax. The petition form provides a place where you can authorize the use of email or fax.

 

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