Ohio Petition for Reassessment - All Taxes

Petition for Reassessment - All Taxes
Form PR
PR
Rev. 11/23

Petition for Reassessment
03151818
Complete all applicable blanks and type or print in ink. See instructions for completing this form.
A. General information							
Taxpayer name(s)	
	
Address	
	
City	
State	
Tax type (e.g., personal income, sales)	
Daytime phone # 	
E-mail address 	

Assessment serial #
Date of assessment
Account # 	
Tax period(s)
ZIP	
Disputed amount(s)			
	
Federal
emp.
I.D.
#
(last
four digits only) XX-XXX- __ __ __ __
						
If personal income tax, include last four digits of Social Security no.

Fax # 	

SSN – Self XXX-XX-__ __ __ __

Spouse – XXX-XX-__ __ __ __

B. Please note: The tax commissioner may correct the assessment by issuing a “corrected assessment” pursuant to Ohio
Revised Code 5703.60. This process is not available for property tax and some public utility tax matters. This streamlined
procedure may result in a more timely resolution of this matter. 					
			
		
E.			
	 	Check this box if this petition
C.		Check this box if you do NOT D.	 Select one of the following boxes:
is in response to a “corrected
want the “corrected assessment” 	  Please decide this matter based
upon the information submitted.
assessment.” 	
procedure used.
No hearing is requested.
	 	I				
request a hearing by telephone.	
	  I request a personal appearance
hearing.
	
(Hearings are held in Columbus, Ohio.)
								
F. Basis for filing this petition for reassessment (petition must list specific issues/objections):		
	

 Basis for petition continued on attached. This is page one of	
pages.							
						
G. Person responsible for the filing of this petition. I declare under penalty of perjury that I’m the taxpayer or that I’m an
authorized agent of the taxpayer having knowledge of the relevant facts in this matter to file this petition for reassessment.	
Signature 		
Date
Name 	
Title 	
Tel. #
			
	
	
H. Contact person (if different from the person above responsible for filing this petition for reassessment)		
Name 	
Title 				
Address 			
Fax # 							
	
	
Daytime tel. # 		
City	
State	
ZIP	
E-mail address	 				
I.
Mail this form to:										
			
	
If excise or energy taxes, including motor fuel or public utility:	
For all other taxes:
	
Ohio Department of Taxation	
Ohio Department of Taxation			
	
Excise & Energy Tax Division	
Administrative Review Section		
	
P.O. Box 530	
P.O. Box 1090	
	
Columbus, OH 43216-0530	
Columbus, OH 43216-1090			
			
For Department Use Only

Instructions for Completing Petition for Reassessment
This is a generic form that may be used to file a Petition for
Reassessment for any tax. For purposes of these instructions,
all assessment notices are covered by the term “assessment,”
regardless of their technical title.
n	 IMPORTANT: Because different taxes have different filing deadlines,
you may safely file this form NO LATER THAN 60 DAYS from the
date found on the assessment and you will be timely regardless
of the type of tax assessed.
n	 Laws relating to particular types of assessments are located in Title
57 of the Ohio Revised Code. You are responsible for complying with
all of the requirements of the law. (The on-line link to the Revised
Code is available at tax.ohio.gov. Go to the “Tax Professionals”
tab, then to the heading “Laws/Rules/Rulings.”)
n	

Section-by-Section Instructions
A. 	General Information
n	 Most of the information that you need to complete this section can
be found on the assessment. Please use it as a reference.
n	 Daytime phone: Please provide the number where you can be
reached during business hours.
n	 E-mail address: Providing your e-mail address will allow us to
communicate with you efficiently and discreetly.
n	 Assessment serial number: This number is listed on the
assessment. It is not applicable for personal property, dealer
intangibles or public utility tax assessments.
n	 Date of assessment: The date found on the assessment
document.
n	 Tax period(s): List the periods or the tax year(s) assessed.
n	 Disputed amount: The portion of the assessment that you are
protesting. Usually, this amount does not need to be paid before
this petition is filed. However, there are exceptions. For example,
when only the penalty or interest is being protested in the corporate
franchise tax or personal income tax, payment of tax and interest
(but not penalty) is required.
B.	 Corrected Assessment is NOT available for property and public
utility assessments (except in R.C. 5727.26 and R.C. 5727.89).
n	 What is a “corrected assessment”? According to R.C. 5703.60,
when a petition for reassessment has been properly filed, the Tax
Commissioner may respond by issuing a “corrected assessment.”
This is a more streamlined response to the petition than a final
determination and it may both simplify and expedite resolution of the
matter. The Notice of Corrected Assessment does not contain the
legal analysis of the tax commissioner. Only a final determination
(not a corrected assessment) can be appealed to the Board of Tax
Appeals or Ohio courts.
n	 What if the taxpayer disagrees with the “corrected assessment”?
If a corrected assessment is issued and the taxpayer disagrees with
the result, the taxpayer still has the option of filing a new petition
for reassessment protesting the “corrected assessment.” This same
form is used to file a petition in response to a corrected assessment.
In response to this new petition, the Tax Commissioner will issue a
final determination.
n	 What if the taxpayer fails to file a new petition for reassessment
after receiving a “corrected assessment”? According to R.C.
5703.60, the issuance of a corrected assessment nullifies the original
petition for reassessment and the original petition is not subject to
further administrative review or appeal. Therefore, the corrected
assessment becomes final.
C.	 In Order to Request That the “Corrected Assessment”
Procedure NOT Be Used CHECK THE BOX
n	 If this box is checked, a final determination will be issued and the
streamlined procedure will not be used.

Rev. 11/23

D.	 Select a Box (If a corrected assessment is issued, THERE WILL
BE NO HEARING, even if you requested one.)
n	 No hearing: All of your information will be carefully reviewed and
considered, but you will not have to participate in a hearing.
n	 Hearing by telephone: This is an informal discussion to gather facts
and listen to the taxpayer’s (or representative’s) legal arguments.
You may submit information. Please number your pages and retain a
duplicate for yourself so that specific documentation can be reviewed
and discussed during the hearing. You may use a conference call to
include your representative or anyone else you choose.
n	 Personal appearance hearing: This is an informal face-to-face
meeting centered on gathering facts and listening to the taxpayer’s
(or representative’s) legal arguments. This is also the taxpayer’s
opportunity to present any documentation for review and discussion.
E.	 Petition in Response to a “Corrected Assessment”
n	 If you have already received a “corrected assessment” and you are
filing this petition because you disagree with the adjusted amount
on the “corrected assessment,” CHECK THE BOX.
F. 	Basis for Filing this Petition for Reassessment
n	 Please list all of the reasons that you think the Ohio Department
of Taxation erred when it issued the assessment or the corrected
assessment. You must be specific with your objections. However,
you are free to present your case in the manner of your choice.
You may make legal arguments. You may cite specific sections of
the Ohio Revised Code or the Ohio Administrative Code. You may
reference and attach specific court or Board of Tax Appeals cases.
You may attach photographs or include any other documentation.
You are not limited. You may attach additional pages, but please
CHECK THE BOX and list the total.
G.	Person Responsible for Filing this Petition
n	 Name/title: This is the individual vouching for the accuracy of the
information presented. This person should be familiar with all of the
facts and issues related to this matter. This may be the individual
petitioner, an employee or owner of the business, or the person
designated as the representative. Whoever is responsible for filing
this request must provide their signature, name, title, date and phone
number.
H.	 Contact Person (Information required ONLY if different from the
“Person Responsible for Filing this Petition.”)
n	 This may be the individual petitioner, an employee or owner of the
business, or a separate person chosen to be the representative. A 	
	representative does not need to be an attorney or an accountant,
but the petitioner must authorize them.
n	 If the contact person is the taxpayer’s representative, the taxpayer
needs to complete form TBOR 1 and return it along with this petition.
Form TBOR 1 authorizes the contact person to represent the claimant
and allows the Ohio Department of Taxation to talk to this person. (An
on-line link is available at tax.ohio.gov. Go to the “Tax Professionals”
tab, then to the heading “Taxpayer Representation.”)
I.	 Mail This Form To:	
n	 Different taxes must be mailed to different addresses. If in doubt use
the address provided for “all other taxes.”
n	 The petition may be hand delivered to:
	 – 4485 Northland Ridge Blvd., Columbus, OH 43229