Tax 1.13(1)(c)(c) A power of attorney or other written authorization executed by a designated agent of a combined group is considered executed by each member of the combined group with respect to combined returns within the scope of the power of attorney or other written authorization. Tax 1.13(2)(a)(a) A power of attorney is not required for a taxpayer’s representative to inspect confidential information or to represent the taxpayer at conferences, if the representative is accompanied by the taxpayer or, if a corporation, by an officer or authorized employee of the corporation. Tax 1.13(2)(b)(b) Generally a power of attorney is not required in the case of a trustee, receiver, guardian, administrator or executor of an estate, or a representative appointed by a court. Tax 1.13(4)(a)(a) Form A-222. Wisconsin’s power of attorney form, Form A-222, is available from the Wisconsin department of revenue’s web site or from any Wisconsin department of revenue office. Tax 1.13(4)(b)(b) Alternate form. Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. An alternative form may be used, but must include all of the following: Tax 1.13(4)(b)2.2. A clear description of the scope of authority granted to the representative. Tax 1.13(4)(b)3.3. A notarized signature of the taxpayer, except federal Forms 2848 and 8655, SSTGB Form F0023, and other forms approved by the department that do not require the signature to be notarized. Tax 1.13(4)(c)(c) Expression of authority. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted to the taxpayer’s representative and the Wisconsin matter covered (e.g., income, sales, or franchise tax or unclaimed property). Tax 1.13 NoteNote: Forms may be obtained from the department of revenue’s web site at www.revenue.wi.gov. Tax 1.13 HistoryHistory: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333, eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379, eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410, eff. 3-1-90; CR 10-095: cr. (1) (c), am. (4) (a) Register November 2010 No. 659, eff. 12-1-10; CR 17-019: am. (1) (b), (4) (b), Register June 2018 No. 750 eff. 7-1-18; CR 19-141: am. (1) (b), r. (3) (a), (b), am. (4) (a), renum. (4) (b) to (4) (b) (intro.) and am., cr. (4) (b) 1. to 3., (c) Register September 2020 No. 777, eff. 10-1-20; r. (3) (title), cr. (4) (c) (title) under s. 13.92 (4) (b) 2., Stats., Register September 2020 No. 777; CR 21-085: am. (1) (b) Register August 2022 No. 800, eff. 9-1-22; CR 22-044: am. (1) (b) Register June 2023 No. 810, eff. 7-1-23. Tax 1.14Tax 1.14 Petition for redetermination. Tax 1.14(1)(1) Scope. A person feeling aggrieved by a notice of additional assessment of income, franchise, withholding, state, county or stadium sales or use, premier resort area, local exposition, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax or petroleum inspection, state rental vehicle or dry cleaning fee, by a notice of reduced homestead, farmland preservation or other credits, or by a notice of refund or denial of refund may petition the department for redetermination. This section describes the administrative provisions related to the petition for department redetermination. Tax 1.14(2)(2) Format of the petition. The petition for redetermination shall be in writing and shall set forth clearly and concisely the specific grievances to the assessment, reduced credit, refund or denial of refund, including a statement of the relevant facts and propositions of law upon which the grievance is based. Every petition shall be signed by the taxpayer or by a duly authorized representative. Tax 1.14(3)(a)(a) To be considered “timely filed” a petition for redetermination shall be filed within 60 days after receipt of a notice of additional assessment, reduced credit, refund or denial of refund. Except as provided in par. (b), a petition for redetermination is “filed” within the proper statutory 60-day time period only if it is actually received by the department, or at the destination that the department prescribes, within the 60-day period, or it is mailed in a properly addressed envelope, with postage prepaid, the envelope is postmarked before midnight of the 60th day and the petition is actually received by the department, or at the destination that the department prescribes, within 5 business days of the prescribed 60th day date. Tax 1.14(3)(b)(b) In lieu of being received by the department or at a destination prescribed by the department, a petition for redetermination may be received at a destination prescribed by the department of administration if the petition for redetermination relates to a notice of additional assessment, reduced credit, refund or refund denial of income, franchise, withholding, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax, homestead, farmland preservation or other credit or state rental vehicle fee. Tax 1.14(4)(a)(a) Deposit. Any person who files a petition for redetermination may elect to deposit the amount of additional assessment, including interest and penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. Any deposited amount that is later refunded shall bear interest at the statutory rate. Tax 1.14(4)(b)(b) Payment. A person may also pay any portion of the assessment admitted to be correct together with interest computed to the date of payment. However, the payment shall be considered an admission that the paid portion of the assessment is correct. The admitted portion that is paid may not be recovered in an appeal or in any other action or proceeding. Tax 1.14(5)(5) Informal conference. A taxpayer may request in a petition for redetermination or at any time before the department has acted on 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. Tax 1.14(6)(6) Closing stipulations. If the informal conference specified in sub. (5) results in an agreement as to facts and issues and the applicable law, the taxpayer and the department may enter into a closing stipulation. Tax 1.14(7)(7) Combined groups. To the extent a notice of additional assessment of income or franchise tax, or any other notice under sub. (1), results from amounts required to be included in a combined return under s. 71.255, Stats., any act described in this section which is executed by the designated agent of the combined group is considered an act executed by all members of the combined group. Tax 1.14 NoteNote: Section Tax 1.14 interprets ss. 66.0615 (1m) (f) 2., 71.255 (7) (b), 71.80 (18), 71.88 (1), 71.90 (1), 77.59 (6), 77.61 (14), 77.76 (2), 77.982 (2), 77.991 (2), 77.9941 (4), 77.9951 (2), 77.9964 (2), 78.67, 78.69, 139.094, 139.11 (2m), 139.355, 139.38 (2m), 139.83, 139.835, and 168.12 (9), Stats. Tax 1.14 HistoryHistory: 1-2-56; am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, July, 1978, No. 271, eff. 8-1-78; renum. (1) and (2) to be (2) and (3) and am., cr. (1) and (4), (5) and (6) renum. from Tax 3.92 and 3.93 and am., Register, June, 1990, No. 414, eff. 7-1-90; CR 02-033: renum. from Tax 3.91 and am. Register October 2002 No. 562, eff. 11-1-02; CR 10-095: cr. (7) Register November 2010 No. 659, eff. 12-1-10. Tax 1.15Tax 1.15 Enforcement of rules against a small business that has commited a minor violation.