Starting a Rule 100 review

How to request a review

To start the review of a Department action, you must file a written petition. You may use our petition form, but if you choose your own format, you must state:

• Your name, address, Account ID/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 reviewed;
• The amount of tax, interest, or penalties in dispute, and the time period at issue;
• Whether you are requesting a telephone hearing, no hearing, or an in-person hearing in Tumwater 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; and
• All documents supporting your petition, including documents the Department previously requested from you that you have not yet provided.

For mailing information and directions, see Contact information.

Legal representation

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.

Missing records or documentation

The Administrative Review and Hearings Division will notify you when it receives your petition and may provide you with additional deadlines for the submission of records. At his/her discretion, the Tax Review Officer may also allow you to supplement your petition. However, if you do not provide additional information or documentation within the time frames established by the Department, the Tax Review Officer may decide your case without additional submissions.

When to request a review

Generally, you must request a review within 30 days after the date the Department's action occurred. For disputed bills or assessments, the deadline to request a review is the due date of the bill or assessment. If you request a review before the Department takes an action or issues a bill or assessment, your review is too early and the Administrative Review and Hearings Division will return your petition form.

Payment of tax due

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

Email and fax communication

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