Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.14 - Answer

Current through Register Vol. 47, No. 3, July 24, 2024
If the parties are unable to resolve the appeal informally,
				  or if the parties waive informal proceedings as described in rule
				  701-7.13 (17A,421), the
				  department shall file an answer to the appeal. Subject to the limitations in
				  rule 701-7.13 (17A,421), the
				  department will file an answer within 30 days of receipt of written demand for
				  a contested case hearing from the taxpayer. The answer shall be filed with the
				  clerk. In the case of an appeal of an assessment, failure to answer within the
				  30-day time period and after a demand for hearing has been made shall result in
				  the suspension of interest from the time that the department was required to
				  answer until the date that the department files its answer. 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. Failure to file an answer within 30 days after the demand for
				  contested case will not result in a default judgment for the taxpayer.
(1) The answer of the department shall be
				drawn in a manner as provided by the Iowa Rules of Civil Procedure for answers
				filed in Iowa district courts.
(2)
				Each paragraph contained in the answer shall be numbered or lettered to
				correspond, where possible, with the paragraphs of the appeal. The answer shall
				be filed with the clerk and shall be signed by the department's counsel or
				representative.
(3) The department
				shall promptly serve a copy of the answer upon the representative of record or,
				if there isno representative of record, then upon the taxpayer when the answer
				is filed. The department may amend its answer at any time prior to the
				commencement of the evidentiary hearing.
(4) The provisions of this rule shall be
				considered as a part of the informal procedures since a contested case
				proceeding, at the time of the filing of the answer, has not yet commenced.
				However, an answer shall be filed pursuant to this rule whether or not informal
				procedures have been waived by the taxpayer or the department.
(5) The department's answer may contain a
				statement setting forth whether the case should be transferred to the division
				of administrative hearings or the director should retain the case for
				hearing.
(6) The department's
				answer should set forth the basis for retention of the case by the director as
				provided in subrule 7.19(1). 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.
(7) Upon the filing of an
				answer, the clerk will transfer the appeal file to the division of
				administrative hearings within 30 days of the date of the filing of the answer,
				unless the director determines not to transfer the case. If a party objects to
				a determination under rule
				701-7.19 (17A), the transfer, if
				any, would be made after the director makes a ruling on the objection.
This rule is intended to implement Iowa Code chapter 17A and
				  section
				  421.60.