Form 130, Taxpayer's Notice to Initiate an Appeal Instructions
This form contains 76 fields organized into 19 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Appeal Deadlines | ||
| Taxpayer has right to appeal assessment. A taxpayer may file an appeal based on the mailing dates of the notice of assessment: Deadline: June 15 if notice of the real property assessment is mailed before May 1 of the assessment year. Deadline: June 15 of the year taxes are due, if notice of the real property assessment is mailed on or after May 1 of the assessment year. Deadline: For assessments of personal property, forty-five (45) days after the date on which the notice is mailed._Row_1 | Text |
Information about the taxpayer's right to appeal the assessment, including deadlines based on the mailing dates of the notice of assessment.
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| Appeal Procedures | ||
| Taxpayer files a property tax appeal with assessing official. The taxpayer must use the Form prescribed by the DLGF (Form 130) for each parcel being appealed. Filing of the appeal: 1) initiates a review; and 2) requires the assessing official to schedule a preliminary informal meeting with the taxpayer._Row_1 | Text |
Details about filing a property tax appeal with the assessing official, including the requirement to use Form 130 and the initiation of a review and preliminary informal meeting.
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| Assessing official must hold the preliminary informal meeting with the taxpayer to resolve as many issues as possible. The assessing official must forward results of the preliminary meeting to Auditor and PTABOA1 using Form 134._Row_1 | Text |
Information about the preliminary informal meeting that the assessing official must hold with the taxpayer to resolve issues, and the requirement to forward results using Form 134.
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| Assessing official must hold the preliminary informal meeting with the taxpayer to resolve as many issues as possible. The assessing official must forward results of the preliminary meeting to Auditor and PTABOA1 using Form 134._Row_1 | Text |
Information about the preliminary informal meeting that the assessing official must hold with the taxpayer to resolve issues, and the requirement to forward results using Form 134.
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| If the PTABOA does not hold a timely hearing within 180 days of filing of appeal, taxpayer may appeal to IBTR.2_Row_1 | Text |
Details about the taxpayer's right to appeal to the IBTR if the PTABOA does not hold a timely hearing within 180 days of filing the appeal.
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| If no agreement is reached or PTABOA does not receive Form 134, PTABOA must hold hearing within 180 days of filing of appeal. PTABOA must give taxpayer and official at least thirty (30) days notice of the hearing date.* * Taxpayer may request continuance at least ten (10) days before hearing. PTABOA must reschedule the hearing upon receipt. Taxpayer may request action without his presence or withdraw a petition at least 10 days before the hearing. A PENALTY OF $50 may be assessed against the taxpayer or representative for an unexcused failure to appear at the hearing. Taxpayer may request that the PTABOA determine an appeal without a hearing in writing at least twenty (20) days before the hearing._Row_1 | Text |
Information about the PTABOA hearing, including notice requirements, the possibility of requesting a continuance, and penalties for unexcused failure to appear.
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| During the PTABOA hearing, taxpayer may present his/her evidence for disagreement. The assessing official must present the basis for the assessment decision and refute the taxpayer’s evidence. No appraisal is required by taxpayer.3 | Text |
Details about the PTABOA hearing, including the presentation of evidence by the taxpayer and the assessing official, and the fact that no appraisal is required by the taxpayer.
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| Taxpayer initiates an appeal with IBTR Taxpayer may appeal PTABOA's action to IBTR with respect to: (1) assessment of taxpayer's real or personal property; (2) exemption of taxpayer's real or personal property; (3) property tax deductions; or (4) property tax credits. The taxpayer must file the Form 131 with the IBTR within forty-five (45) days when PTABOA's order is given to parties and must mail a copy of the petition to the other party - i.e. the assessing official. No appraisal is required by taxpayer.3_Row_1 | Text |
Information about initiating an appeal with the IBTR, including the types of appeals, the requirement to file Form 131, and the need to mail a copy of the petition to the assessing official.
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| IBTR holds hearing within nine (9) months after appeal petition is filed (unless general reassessment year). IBTR must issue decision within ninety (90) days after hearing (unless extension ordered or general reassessment year). Party may request a rehearing within fifteen (15) days of IBTR final determination. May appeal to Tax Court._Row_1 | Text |
Details about the IBTR hearing, including timelines for holding the hearing and issuing a decision, and the possibility of requesting a rehearing or appealing to the Tax Court.
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| Taxpayer initiates appeal with Tax Court A taxpayer must file a petition with the Indiana Tax Court within forty-five (45) days of IBTR final determination or at any time after the maximum time elapses for the IBTR to make a final determination. May appeal Tax Court determination to Supreme Court._Row_1 | Text |
Information about initiating an appeal with the Tax Court, including the timeline for filing a petition and the possibility of appealing the Tax Court's determination to the Supreme Court.
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| Authorized Representative and Signature | ||
| Name of Authorized Representative | Text |
Enter the full name of the authorized representative (if different from the owner). Fill only if 'Name of Property Owner' is 'different from owner'.
Depends on:
Name of Property Owner
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| Mailing Address of Authorized Representative | Text |
Provide the mailing address of the authorized representative including street number and name, city, state, and ZIP code. Fill only if 'Name of Property Owner' is 'different from owner'.
Depends on:
Name of Property Owner
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| Authorized Representative Email | Text |
Enter the email address for the authorized representative, if available. Fill only if 'Name of Property Owner' is 'different from owner'.
Depends on:
Name of Property Owner
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| Signature of Petitioner/Taxpayer/Authorized Officer | Text |
Provide the signature of the petitioner, taxpayer, or duly authorized officer signing this form.
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| Date of Signature | Date |
Enter the date when the signature was provided.
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| Printed or Typed Name of Petitioner/Authorized Officer | Text |
Enter the printed or typed name of the petitioner, taxpayer, or duly authorized officer who signed above.
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| Authorized representative contact (name, mailing address, email) | ||
| Authorized representative name | Text |
Enter the full name of the authorized representative completing this form (only if different from the owner).
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| Authorized representative mailing address | Text |
Enter the authorized representative's mailing address including street number, street name, city, state, and ZIP code.
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| Authorized representative email | Text |
Enter the authorized representative's email address if available for contact regarding this filing.
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| Contended assessed values (Land, Improvements, Total) | ||
| Contended Land Assessed Value | Number |
Enter the petitioner’s contended assessed value for the land portion of the property.
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| Contended Improvements Assessed Value | Number |
Enter the petitioner’s contended assessed value for the improvements (structures) on the property.
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| Contended Total Assessed Value | Number |
Enter the petitioner’s contended total assessed value for the entire property (land plus improvements).
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| Correction of Error | ||
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_1 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_2 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_3 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_4 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_5 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_6 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_7 | Text |
Provide specific reasons why you believe an error was made, such as the total assessed value being greater than the sum of the land value and the improvement value. Avoid general conclusions.
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| Currently assessed values (Land, Improvements, Total) | ||
| Current Assessed Value - Land | Number |
Enter the currently assessed value for the land portion of the property as reported in Section I.
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| Current Assessed Value - Improvements | Number |
Enter the currently assessed value for the improvements (structures/buildings) on the property as reported in Section I.
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| Current Assessed Value - Total | Number |
Enter the currently assessed total value for the property (land plus improvements) as reported in Section I.
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| Detailed explanation / Specific reasons | ||
| Detailed explanation / Specific reasons | Text |
Provide a clear, specific explanation of why you contend an error was made, including factual details (for example, incorrect assessed amounts, omitted deductions, or clerical/math mistakes), relevant values or comparisons, and any supporting facts or references; do not state only conclusions. Fill only if 'The assessment was against the wrong person.', 'The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.', 'A clerical, mathematical, or typographical mistake.', 'The description of the property.', 'The legality or constitutionality of a property tax or assessment.' is 'Yes' any.
Depends on:
The assessment was against the wrong person., The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap., A clerical, mathematical, or typographical mistake., The description of the property., The legality or constitutionality of a property tax or assessment.
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| Evidence and Justification | ||
| List attached evidence or give reasons for requested change:_Row_1 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_2 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_3 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| List attached evidence or give reasons for requested change:_Row_4 | Text |
List any attached evidence or provide reasons for the requested change in assessment.
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| Form Header | ||
| Petition Number | Text |
Enter the petition number assigned by the local office for this appeal.
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| Assessment Year Under Appeal | Text |
Enter the assessment year that is under appeal (the year as of January 1).
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| Property identifier / Section field | ||
| Property identifier (Section I) | Text |
Enter the unique property identifier referenced in Section I (for example parcel number, property ID, or assessment account number) exactly as it appears on the original form.
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| Property Type (check one) | ||
| Real | Checkbox |
Check this box if you are appealing the assessment of real property (land and/or buildings).
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| Personal | Checkbox |
Check this box if you are appealing the assessment of personal (tangible) property.
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| Reason for requested change (checkboxes) and brief explanation box | ||
| Explanation of Requested Change | Text |
Provide a clear, specific explanation of the error that justifies the requested change, including factual details (what was wrong, why it was wrong), relevant values or comparisons (for example land vs. improvement values or math mistakes), and any supporting information needed to demonstrate the correction. Fill only if 'The assessment was against the wrong person.', 'The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.', 'A clerical, mathematical, or typographical mistake.', 'The description of the property.', 'The legality or constitutionality of a property tax or assessment.' is 'Yes' any.
Depends on:
The assessment was against the wrong person., The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap., A clerical, mathematical, or typographical mistake., The description of the property., The legality or constitutionality of a property tax or assessment.
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| The assessment was against the wrong person. | Checkbox |
Check this box if the assessment was made in the name of the wrong person or entity and you are requesting correction to the correct taxpayer.
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| The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap. | Checkbox |
Check this box if the requested change is due to an incorrect approval, denial, or omission of a deduction, credit, exemption, abatement, or application of a tax cap.
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| A clerical, mathematical, or typographical mistake. | Checkbox |
Check this box if the change is necessary because of a clerical, mathematical, or typographical error (for example, data entry, calculation, or printing mistakes).
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| The description of the property. | Checkbox |
Check this box if the property's description or identifying information is incorrect or was recorded improperly and needs correction.
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| The legality or constitutionality of a property tax or assessment. | Checkbox |
Check this box if you are contesting the legality or constitutionality of the property tax or assessment itself rather than a factual valuation error.
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| Reasons for Appeal | ||
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_8 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_9 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_10 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_11 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_12 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_13 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_14 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
|
| Give specific reasons why you contend an error was made. For example, the total assessed value is greater than the sum of the land value and the improvement value. (Do not give conclusions, such as “there is a math error in the assessment.”)_Row_15 | Text |
Provide specific reasons why you believe an error was made in the property assessment. Avoid general conclusions and give detailed examples, such as discrepancies between the total assessed value and the sum of land and improvement values.
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| Section I: Property and Petitioner Information | ||
| County | Text |
Enter the name of the county where the property being appealed is located.
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| Township | Text |
Enter the name of the township where the property being appealed is located.
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| Parcel or Key Number | Number |
Enter the parcel or key number assigned to this real property by the assessor. Fill only if 'Real' is 'Real'.
Depends on:
Real
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| Property Address Being Appealed | Text |
Enter the full street address, city, state, and ZIP code of the property that is being appealed.
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| Legal Description or Business Name | Text |
Provide the legal description from Form 11 or the property record card for real property, or the business name for personal property.
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| Name of Property Owner | Text |
Enter the full name of the owner of the property being appealed.
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| Telephone Number of Property Owner | Text |
Enter a daytime telephone number for the property owner, including area code.
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| Mailing Address of Property Owner | Text |
Enter the mailing address for the property owner, including street, city, state, and ZIP code.
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| E-mail Address of Property Owner | Text |
Enter the property owner's email address if available.
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| Section II: Current Assessment (Row 1) | ||
| Current Assessed Value - Land | Number |
Enter the current assessed value for the land portion of the property as shown on the assessment record. Fill only if 'Real' is 'Real'.
Depends on:
Real
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| Current Assessed Value - Improvements | Number |
Enter the current assessed value for the improvements (buildings or structures) on the property as shown on the assessment record. Fill only if 'Real' is 'Real'.
Depends on:
Real
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| Current Assessed Value - Personal Property | Number |
Enter the current assessed value for any personal property associated with the account as shown on the assessment record. Fill only if 'Personal' is 'Personal'.
Depends on:
Personal
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| Section II: Reason for Appeal (Narrative / Additional Info) | ||
| Current assessed value — Land | Number |
Enter the current assessed value amount for the land portion of the property as shown in Section I.
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| Reasons and attached evidence for requested change | Text |
Provide a detailed narrative describing why you are appealing the current assessment and list or describe any attached evidence (appraisals, comparable sales, construction costs, etc.) that supports the requested change.
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| Section II: Requested Assessment (Row 2) | ||
| Contended Land Assessment | Number |
Enter the dollar amount the petitioner believes the land portion of the property should be assessed at. Fill only if 'Real' is 'Real'.
Depends on:
Real
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| Contended Improvements Assessment | Number |
Enter the dollar amount the petitioner believes the improvements (buildings/structures) on the property should be assessed at. Fill only if 'Real' is 'Real'.
Depends on:
Real
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| Contended Personal Property Assessment | Number |
Enter the dollar amount the petitioner believes the personal property portion (if any) should be assessed at. Fill only if 'Personal' is 'Personal'.
Depends on:
Personal
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| Signature, date, and printed name | ||
| Signature of petitioner or authorized officer | Text |
Enter the handwritten signature of the petitioner, taxpayer, or duly authorized officer signing this form.
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| Date of signature | Date |
Enter the date when the petitioner, taxpayer, or authorized officer signed this form.
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| Printed or typed name of signer | Text |
Enter the full printed or typed name of the petitioner, taxpayer, or duly authorized officer who signed above.
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