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Any oral or written advice or opinion rendered to members of the public by department personnel not pursuant to a petition for declaratory order is not binding upon the department. Iowa Department of Revenue - Find Local Businesses A brief summary of any data supporting the action urged in the petition. Existing sales, use, withholding and fuel tax permits have been migrated into GovConnectIowa. Postal Service facility serving the taxpayer's old address of the taxpayer's new address in order that mail from the department can be forwarded to the new address. The following noninclusive examples illustrate the application of the divisible tax concept. Amendments are proposed to reflect GovConnectIowa throughout Chapter 7. means a dispute of a notice of assessment, refund denial, or other department action which may culminate in a contested case proceeding. As the purpose of these rules is to facilitate business and advance justice, any rule contained herein, pursuant to statutory authority, may be suspended or waived by the department to prevent undue hardship in any particular instance or to prevent surprise or injustice. The department will provide the petitioner with a file-stamped copy of the petition if the petitioner provides the department an extra copy for this purpose. a. After a proper request, the department shall issue a concise statement of reasons by the later of the time the rule is adopted or 35 days after receipt of the request. "Appeals section" means the section of the department designated by the director to administer the informal stage of the appeals process and participate in contested case proceedings for appeals before the department. Should it appear from the affidavits of a party opposing the motion that the party cannot. However, an answer shall be filed pursuant to this rule whether or not informal procedures have been waived by the, , if a taxpayer makes a written demand for a contested case proceeding, as authorized by rule. f. e.Standing. The department shall file each rule it adopts in the office of the legislative services agency's administrative rules coordinator. Denial of a petition because the petition does not substantially conform to the required form does not preclude the filing of a new petition on the same subject when the new petition contains the required information that was the basis for the original denial. Any person may file with the Clerk of the Hearings Section, Department of Revenue, Fourth Floor, Hoover State Office Building, Des Moines, Iowa 50319, a petition seeking a declaratory order as to the applicability to specified circumstances of a statute, rule, or order within the primary jurisdiction of the department using the methods described in rule 7017.3(17A). 7.25(15) Effectiveness of rules prior to publication, emergency rule making. The location of the evidentiary hearing will be designated in the notice of hearing issued by the director. The burden will be on the party filing the motion to show good cause. Further det. 7017.22(17A) Application for rehearing. Refusal to issue a declaratory order pursuant to this rule does not preclude the filing of a new petition that seeks to eliminate the grounds for the department's refusal to issue an order. Upon request, the department shall provide a copy of the whole record or any portion of the record at cost. (7)An order on summary judgment that disposes of less than the entire case is appealable to the director at the same time that the proposed order is appealable pursuant to subrule 7.17(8) 7.19(8). However, in the case of the revocation, suspension, annulment, or withdrawal of a sales or use tax permit, written notice will be served pursuant to rule 7017.14(17A) 7017.16(17A) only if the permit holder requests that this be done following notification, by ordinary mail, of the director's intent to revoke, suspend, annul, or withdraw the permit. Evidence of a federal determination such as a treasury department ruling, regulation or determination letter, or an Internal Revenue Service assessment relating to issues raised in the proceeding shall be admissible, and the, shall be presumed to have conceded the accuracy of the federal determination unless the. The department and the taxpayer shall execute an agreement to have the case treated as an expedited case. Content of the application for reinstatement. In the case of an appeal of a refund denial, failure to answer within the 30-day time period after a demand for hearing has been made shall result in the accrual of interest payable to the taxpayer at double the rate in effect under Iowa Code section 421.7 from the time the department was required to answer until the date that the department files its answer. Use GovConnectIowa to make a payment online. and which are printed in the first volume of the Iowa Administrative Code, with the additions, changes, and deletions to those rules listed below: Except to the extent otherwise expressly provided by statute, all rules adopted by the department are subject to the provisions of Iowa Code chapter. A taxpayer or taxpayer representative that is a registered account holder in GovConnectIowa may elect to receive notices, correspondence, or other communication electronically through GovConnectIowa in lieu of receiving them by regular mail. The report shall also be available for public inspection. In all cases where the time for the filing of a protest or the performance of any other act shall be fixed by law, the time so fixed by law shall prevail over the time fixed in these rules. The presiding officer may grant or deny such requests. Amend rule 7017.25(17A) as follows: 7017.25(17A) Department procedure for rule making. For the purpose of mailing, a protest is considered filed on the date of the postmark. An organization representing 25 or more persons who qualify as a small business shall indicate that fact; (5)Whether the registrant desires copies of Notices of Intended Action at cost or desires advance notice of the subject of all or some specific category of proposed rule making affecting small business. governing contested case proceedings shall apply. A rule that contains both discretionary and interpretive provisions is deemed to be a discretionary rule to the extent of the discretionary provisions in the rule. Factual information relevant to the merits of a contested case received by a person who later serves as presiding officer in that case shall be disclosed if required by Iowa Code section 17A.17 and these rules. b. Any time prior to a decision, the taxpayer or the department may request that expedited case proceedings be discontinued. Where appropriate and not contrary to law, any party may move for default against a party who has failed to file a required pleading or has failed to appear after proper service. Notwithstanding the above, the taxpayer who fails to timely protest appeal an assessment may contest the assessment by paying the whole assessed tax, interest, and penalty , and by filing a refund claim within the time period provided by law for filing such claim. To the extent the department for good cause finds that public notice and participation are unnecessary, impracticable, or contrary to the public interest in the process of adopting a particular rule, the department may adopt that rule without publishing advance Notice of Intended Action in the Iowa Administrative Bulletin and without providing for written or oral public submissions prior to its adoption. This rule is intended to implement Iowa Code sections 17A.12, 17A.14, 17A.15, 421.60 and 452A.68. Before a change of address is considered available, a reasonable amount of time must be allowed to process and transfer information to the IRS's central computer system. The case shall be docketed for hearing as promptly as the presiding officer can reasonably hear the matter. Kaestner v.Schmidt, 473 F. 2d 1294; Kohn vs.U.S. Either, party may apply to the presiding officer for a. Failure by department to mail to last-known address or personally deliver. At the request of the administrative code editor, the department shall provide a proposed statement explaining why publication of the full text would be unduly cumbersome, expensive, or otherwise inexpedient. a. A default decision or a decision rendered on the merits after a party failed to appear or participate in a contested case proceeding becomes a final department action unless, within 15 days after the date of notification or mailing of the decision, a motion to vacate is filed and served on all parties or an appeal of a decision on the merits is timely initiated within the time provided in subrule. The following terms apply to the interpretation and application of this rule: " means rules or provisions in rules resulting from a delegation by the legislature to the department to create a binding rule to govern a given issue or area. That resolution may be the granting of the appeal in full or in part, the denial of the appeal in full or in part, or an agreement to settle the matter. "Affiliate or subsidiary of an entity dominant in its field of operation. " c. This election is not available for mail required to be sent by means other than regular mail. This rule applies only to waiver or variance of those departmental rules that are within the exclusive rule-making authority of the department. Adverse parties shall have ten days to respond to a motion to vacate. A person who has had an application for renewal of vehicle registration denied, has been denied the issuance of a driver's license or the renewal of a driver's license, or has had a driver's license suspended may file a protest an appeal with the clerk of the hearings section if the denial of the issuance or renewal or the suspension is because the person owes delinquent taxes. If the ruling is contingent upon the availability of a qualified administrative law judge, the parties shall be notified at least ten days prior to the hearing whether a qualified administrative law judge will be available. Appeals may be filed using the form available on GovConnectIowa or the form available on the department's website. The protester will be notified of the decision on the issues in controversy. The waiver or variance provisions set forth in this rule do not apply to rules over which the department does not have jurisdiction or when issuance of the waiver or variance would be inconsistent with any applicable statute, constitutional provision or other provision of law. However, in the event that such assessment involves divisible taxes which are not timely protested appealed, namely, an assessment which is divisible into a tax on each transaction or event, the taxpayer may contest the assessment by paying a portion of the assessment and filing a refund claim within the time period provided by law. The department shall incorporate the required finding and a brief statement of its supporting reasons in each rule adopted in reliance upon this subrule. The authority of the director to settle doubtful and disputed claims for taxes or tax refunds or tax liability of doubtful collectability is not covered by this rule. As a result, the recipient of a waiver, under this rule who violates a condition of the waiver. Top. may be subject to the same remedies or penalties as a person who violates the rule or rule provision at issue. This should not be construed as preventing members of the public or their representatives from inquiring whether the department will issue a declaratory order on a particular question. in the name of the aggrieved taxpayer. c. With respect to a taxpayer who has not provided a last-known address for a particular tax type within the prior two years, mailing to an address the department receives from a third-party skip tracing service; a public or private utility company in response to a subpoena issued pursuant to Iowa Code section 421.17(32); or a federal, state, or local agency. "Person" means any individual; estate; trust; fiduciary; partnership, including limited liability partnership; corporation ;, including limited liability corporation company; association; governmental subdivision; or public or private organization of any character or any other person covered by the Act other than an agency. You may access the replacement system, GovConnectIowa now to make Corporation Income ePayments. To avoid prohibited ex parte communications, notice must be given in a manner reasonably calculated to give all parties a fair opportunity to participate. If the department seeks to have the protest dismissed, the review unit shall file a motion to dismiss with the clerk of the hearings section and serve a copy of the motion on the protester. The date of filing for appeal requests, petitions, or other related documents shall be: If sent electronically either through GovConnectIowa or as described on the department's website, determined by the date on which the electronic submission was completed. A taxpayer's last-known address for a particular tax type shall be the one of the following most recently provided by the taxpayer and with which the department has updated its records: (1)The address provided in an application to register or receive a permit for a particular tax type; (2)The address used on the most recent filed and processed Iowa tax return of a particular tax type; (3)The address received by the department in a written, concise statement the taxpayer mailed to: Changes in Name or Address, Iowa Department of Revenue, P.O. This rule is intended to implement Iowa Code section 17A.10. The Iowa Department of Revenue and other state agencies are modernizing technology and processes to better serve Iowa tax-payers, resulting in this new and secure online portal. References to materials not published in full. b. c.Collection activities, except when a jeopardy situation exists in the case of a jeopardy assessment, shall be suspended and the statute of limitations for assessment and collection of the tax shall be tolled during the period in which interest is waived. The director shall have 20 days from the filing of the application for rehearing to grant or deny the application. You may comment on all administrative rules open for comment on this website. Item 12. Many of the amendments proposed are related to the implementation of the Department's modernized tax management system and e-services portal, GovConnectIowa. Also, comments or information on the questions raised may be submitted to the department by any person. A taxpayer's last-known address for a particular tax type shall be the one of the following most recently provided by the taxpayer and with which the department has updated its records: The address provided in an application to register or receive a permit for a particular tax type; The address used on the most recent filed and processed Iowa tax return of a particular tax type; The address received by the department in a written, concise statement the taxpayer mailed to: Changes in Name or Address, Iowa Department of Revenue, P.O. Qualified requestors for regulatory analysisbusiness impact. The presiding officer may render a proposed or final decision imposing appropriate sanctions for violations of this rule, including default, a decision against the offending party, censure, suspension, or revocation of the privilege to practice before the department or the administrative hearings division. This rule creates generally applicable standards and a generally applicable process for granting individual waivers, from the discretionary rules or discretionary provisions in rules adopted by the department in situations where no other specifically applicable law provides for waivers, . specifically states wherein it is erroneous. b. X.12(3) Contents, style, and form of rulereferences to materials not published in full. 1.431. For purposes of this subrule, an evasive or incomplete response will be treated as a failure to present evidence or information. All petitions for declaratory orders, petitions for intervention, briefs, or other papers in a proceeding for a declaratory order shall be filed, with the Clerk of the Hearings Section, Department of Revenue, Hoover State Office Building, Fourth Floor, Des Moines, Iowa 50319. . Service may be made in any manner allowed by law before the hearing date of the case which the witness is required to attend. Login.gov handles software development, security operations, and customer support so you don't have to. Determine the correct amount of tax owing or refund due. Postal Service does not constitute the clear and concise written notification that is required to change a taxpayer's address of record with the department. Where appropriate and not contrary to law, any party may move for default against a party who has failed to file a required pleading or has failed to appear after proper service. The department may amend its answer at any time prior to the commencement of the evidentiary hearing. If the protest was filed timely and informal procedures were initiated, the failure of the taxpayer to present evidence or information requested by the review unit, including the failure to respond to a position letter or information request, shall constitute grounds for the director or the director's designee to dismiss the appeal. Since stipulations are encouraged, it is expected and anticipated that the parties proceeding to a hearing will stipulate to evidence to the fullest extent to which complete or qualified agreement can be reached including all material facts that are not, or should not be, fairly in dispute. Example B. Y is assessed sales tax, interest, and penalty for electricity purchased and used to power a piece of machinery in Y's manufacturing plant. When such a notice is sent to a taxpayer's last-known address, the notice is legally effective even if the taxpayer never receives it. Prior to issuing an order granting or denying a waiver or variance, the director may request additional information from the petitioner relating to the petition and surrounding circumstances. A proposed rule may incorporate other materials by reference only if it complies with all of the requirements applicable to the incorporation by reference of other materials in an adopted rule that are contained in subrule 7.25(12). b. The order of the director granting the appeal may be on terms setting forth the course of proceedings on appeal, including advancing the appeal for prompt submission, and the order shall stay further proceedings below. "Entity" means any taxpayer other than an individual or sole proprietorship. In addition to receiving written comments and oral presentations on a proposed rule according to the provisions of this rule, the department may obtain information concerning a proposed rule through any other lawful means deemed appropriate under circumstances. The department is required to maintain a record of all petitions for waiver or variance and rulings granting or denying petitions for waiver or variance. All motions to delete identifying details shall conform to subrule. Denial of renewal of vehicle registration or denial of issuance or renewal, or suspension, of a driver's license. Langdon P. Marvin, Jr., 40 TC 982; Jack Massengale, TC Memo 1968-64. Prehearing, hearing and rehearing procedures. The department may solicit additional information from the petitioner and establish a time frame for response. If a postmark date is not present on the mailed article, then the date of receipt of protest will be considered the date of mailing. In the event the parties file a stipulation in the proceedings, the stipulation shall be binding on the parties and the presiding officer. (2)A manually created petition for waiver or variance must contain all of the following, where applicable and known to the petitioner: (1) 1.The name, address, email address, telephone number, and case number or state identification number of the entity or person for whom a waiver or variance is being requested; (2) 2.A description and citation of the specific rule or rule provisions from which a waiver or variance is being requested; (3) 3.The specific waiver or variance requested, including a description of the precise scope and operative period for which the petitioner wants the waiver or variance to extend; (4) 4.The relevant facts that the petitioner believes would justify a waiver or variance. The application of this rule is strictly limited to petitions for waiver, filed outside of a contested case proceeding. A copy of such application shall be timely mailed by the applicant to all parties in conformity with rule. The presiding officer may take official notice of all facts of which judicial notice may be taken and of other facts within the specialized knowledge of the department. The department may deny a petition because it does not substantially conform to the required form or because all the required information has not been provided. If a resistance is filed, the review unit has 10 days from the date of the filing of the resistance to decide whether to withdraw its motion and so notify the protester and the clerk of the hearings section. Such a request must be filed with the clerk. If the answer fails to allege that the case should be retained by the director, the case should be transferred to the division of administrative hearings for contested case proceedings, unless the director determines on the director's own motion that the case should be retained by the director. The application shall set forth all reasons and facts upon which the protester relies in seeking reinstatement of the protest. Welcome to the State of Iowas Administrative Rules Website. If the department knows the taxpayer has moved but does not know the new mailing address, the prior mailing address is the proper place to send a deficiency notice. The legislature has delegated authority sufficient to justify the action; and, is consistent with statutes and other provisions of law. In addition to the text of this rule, the department adds that a request for a concise statement of reasons for a rule must be submitted to the Administrator of the Policy and Communications Division, Department of Revenue, Hoover State Office Building, Fourth Floor, Des Moines, Iowa 50319. Petitions for waiver or variance. Opportunity shall be afforded each party for re-direct examination and re-cross-examination and to present evidence and testimony as rebuttal to evidence presented by another party, except that unduly repetitious evidence shall be excluded. The public's one account for government. | Login.gov Except as provided by these rules, the presiding officer shall not consider factual information or evidence in the determination of any proceeding unless the same shall have been offered and made a part of the record in the proceeding.
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