If a Cicis franchisee disputes a tax assessment, what procedures can they follow?

According to Cicis's 2025 Franchise Disclosure Document, a franchisee may contest the validity or amount of a tax or indebtedness if a bona fide dispute exists. The franchisee must follow the procedures of the taxing authority or applicable law. However, the franchisee cannot allow a tax sale or seizure by levy of execution or similar writ or warrant or attachment by a creditor to occur against the premises of their Cicis restaurant or any improvements on it.

This means that if a Cicis franchisee genuinely disagrees with a tax assessment, they have the right to challenge it through the legal and administrative channels provided by the relevant taxing authority. This is a standard practice, allowing businesses to ensure they are not unfairly taxed.

However, Cicis places a critical condition on this right: the franchisee must prevent any tax sale or seizure of the restaurant property. This implies that while the dispute is ongoing, the franchisee must take necessary steps to ensure the tax authorities do not take possession of the restaurant. This might involve posting a bond or making other arrangements to secure the disputed amount while the matter is resolved. This requirement protects Cicis's brand and the integrity of the restaurant operations, ensuring that a tax dispute does not lead to the closure or disruption of the business.