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.
- The type of appeal (see discussion later in this guide as to types of appeals).
- Whether you are requesting an in-person hearing in Olympia or Seattle, a telephone hearing, or no hearing.
- A brief explanation of each issue or area of dispute and an explanation of why it should be decided in your favor.
- To the extent known or available, reference to applicable rules, statutes, or supporting case law.
For mailing information and directions, see Contact information. Please include copies of supporting documentation with your petition.