reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.26 - Place of Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
Unless otherwise designated by the state board, the hearing
				  shall be held in the office of the State Board of Tax Review, Hoover State
				  Office Building, Fourth Floor, 1305 E. Walnut Street, Des Moines, Iowa
				  50319.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.27 - Transcript of Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
Hearings shall be tape-recorded. Any party may provide a
				  certified court reporter at the party's own expense. Any party may request that
				  a transcription of the tape-recorded hearing be composed. The department
				  reserves the right to impose a charge for transcription
				  services.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.28 - Requests for Contested Case Proceeding

Current through Register Vol. 47, No. 3, July 24, 2024
Any party may request commencement of a contested case
				  proceeding by filing a written request for such a proceeding after the notice
				  of appeal and an answer have been filed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.29 - Notice of Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Delivery.
Delivery of the notice of hearing constitutes the
				commencement of the contested case proceeding. Delivery may be executed by:
a. Personal service as provided in the Iowa
				Rules of Civil Procedure;
b.
				Certified mail, return receipt requested;
c. First-class mail; or
d. Publication, as provided in the Iowa Rules
				of Civil Procedure.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.30 - Presiding Officer

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Request.
Any party who wishes to request that the presiding
				officer assigned to render a proposed decision be an administrative law judge
				employed by the department of inspections and appeals must file a written
				request within 30 days after service of a request for commencement of a
				contested case proceeding as provided in
				701-228.
				(421,17A).
(2)
Denial of
				request.
The state board may deny the request only upon a finding that
				one or more of the following apply:
a. There
				is a compelling need to expedite issuance of a final decision in order to
				protect the public health, safety, or welfare;
b. An administrative law judge with the
				qualifications identified in subrule 2.30(4) is unavailable to hear the case
				within a reasonable time;
c. The
				case involves significant policy issues of first impression that are
				inextricably intertwined with the factual issues presented;
d. The demeanor of the witnesses is likely to
				be dispositive in resolving the disputed factual issues;
e. Funds are unavailable to pay the costs of
				an administrative law judge and an interagency appeal;
f.The request was not timely filed;
g. The request is not consistent with a
				specified statute; or
h. The state
				board based on its discretion may wish to retain the case due to the subject
				matter of the case or issues involved in the case.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.31 - Transfer of Case for Hearing or Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
The secretary for the state board shall transfer the case
				  file to the division of administrative hearings within 30 days of the date of a
				  determination by the state board that the case should be transferred. The
				  parties to the case shall be notified at least 10 days prior to the hearing if
				  a qualified administrative law judge will be available.
The administrative hearings division shall, upon issuance of
				  a proposed decision, promptly forward the record of the contested case
				  proceeding and all other papers associated with the case to the state board, if
				  no timely motion to vacate under rule
				  701-246.
				  (421,17A) is filed. If such a motion is filed, the record shall be promptly
				  forwarded after the motion to vacate is denied or a proposed decision is
				  rendered on the merits.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.32 - Waiver of Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
Unless otherwise precluded by law, the parties in a contested
				  case proceeding may waive any provision of division II. However, the state
				  board in its discretion may refuse to give effect to such a waiver when it
				  deems the waiver to be inconsistent with the public interest.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.33 - Telephone Proceedings

Current through Register Vol. 47, No. 3, July 24, 2024
The presiding officer may resolve preliminary procedural
				  motions by telephone conference in which all parties have an opportunity to
				  participate. Other telephone proceedings may be held with the consent of all
				  parties. The presiding officer will determine the location of the parties and
				  witnesses for telephone hearings. The convenience of the witnesses or parties,
				  as well as the nature of the case, will be considered when location is
				  chosen.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.34 - Disqualifications of a Presiding Officer

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A presiding officer or other person shall
				withdraw from participation in the making of any proposed or final decision in
				a contested case if that person:
a. Has a
				personal bias or prejudice concerning a party or a representative of a
				party;
b. Has personally
				investigated, prosecuted, or advocated in connection with that case, the
				specific controversy underlying that case, or another pending factually related
				contested case, or a pending factually related controversy that may culminate
				in a contested case involving the same parties;
c. Is subject to the authority, direction, or
				discretion of any person who has personally investigated, prosecuted, or
				advocated in connection with that contested case, the specific controversy
				underlying that contested case, or a pending factually related contested case
				or controversy involving the same parties;
d. Has acted as counsel to any person who is
				a private party to that proceeding within the past two years;
e. Has a personal financial interest in the
				outcome of the case or any other significant personal interest that could be
				substantially affected by the outcome of the case;
f. Has a spouse or relative within the third
				degree of relationship who:
(1) is a party to
				the case, or an officer, director or trustee of a party;
(2) is a lawyer in the case;
(3) is known to have an interest that could
				be substantially affected by the outcome of the case; or
(4) is likely to be a material witness in the
				case; or
g. Has any
				other legally sufficient cause to withdraw from participation in the decision
				making in that case.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.35 - Consolidation and Severance

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Consolidation.
The presiding officer may consolidate any or
				all matters at issue in two or more contested case proceedings where:
(a) the matters at issue involve common
				parties or common questions of fact or law;
(b) consolidation would expedite and simplify
				consideration of the issues involved; and
(c) consolidation would not adversely affect
				the rights of any of the parties to those proceedings.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.36 - Service and Filing of Pleadings and Other Papers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
When service is
				required.
Except where otherwise provided by law, every pleading,
				motion, document, or other paper filed in a contested case proceeding and every
				paper relating to discovery in such a proceeding shall be served upon each of
				the parties of record to the proceeding simultaneously with their filing.
				Except for the original notice of hearing and an application for rehearing as
				provided in Iowa Code section
				17A16(2).,
				the party filing a document is responsible for service on all
				parties.
(2)
Service
-
how made.
Service upon a party
				represented by an attorney shall be made upon the attorney unless otherwise
				ordered. Service is made by in-person delivery or by mailing a copy to the
				person's last-known address. Service by mail is complete upon mailing, except
				where otherwise specifically provided by statute, rule, or order.
(3)
Filing
-
when
				required.
All pleadings, motions, documents or other papers in a
				contested case proceeding shall be filed with the Secretary for the State Board
				of Tax Review, Hoover State Office Building, Fourth Floor, 1305 E. Walnut
				Street, Des Moines, Iowa 50319. All pleadings, motions, documents or other
				papers that are required to be served upon a party shall be filed
				simultaneously with the state board at the address for the secretary for the
				state board as previously stated. Thereafter, once an administrative law judge
				becomes a presiding officer, such papers will be filed with that administrative
				law judge.
(4)
Filing
-
when made.
Except where otherwise
				provided by law, a document is deemed filed with the state board or an
				administrative law judge if one of the following has occurred:
a. At the time it is delivered to the
				secretary for the state board at the Hoover State Office Building, Fourth
				Floor, 1305 E. Walnut Street, Des Moines, Iowa 50319, or to the address for the
				administrative law judge;
b. When
				delivered to an established courier service for immediate delivery to the
				Secretary for the State Board, Hoover State Office Building, Fourth Floor, 1305
				E. Walnut Street, Des Moines, Iowa 50319, or to the address of the
				administrative law judge; or
c.
				When mailed by first-class mail or state interoffice mail to the secretary for
				the state board at the address indicated above or to the address of the
				administrative law judge, so long as there is proof of mailing.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.37 - Discovery

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Discovery procedure.
Discovery procedures applicable in civil
				actions are applicable in contested cases. Unless lengthened or shortened by
				these rules or by order of the presiding officer, time periods for compliance
				with discovery shall be as provided in the Iowa Rules of Civil
				Procedure.
(2)
Discovery
				motions.
Any motion relating to discovery shall allege that the moving
				party has previously made a good-faith attempt to resolve the discovery issues
				involved with the opposing party. Motions in regard to discovery shall be ruled
				upon by the presiding officer. Opposing parties shall be afforded the
				opportunity to respond within ten days of the filing of the motion unless the
				time is shortened as provided in subrule 2.37(1). The presiding officer may
				rule on the basis of the written motion and any response, or may order written
				or oral arguments on the motion.
(3)
Admissibility of
				evidence.
Evidence obtained in discovery may be used in the contested
				case proceeding if that evidence would otherwise be admissible in that
				proceeding.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.38 - Subpoenas

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Issuance.
a. A subpoena
				shall be issued to a party on request. Such a request must be in writing. In
				the absence of good cause for permitting later action, a request for a subpoena
				must be received at least three days before the scheduled hearing. The request
				shall include the name, address, and telephone number of the requesting
				party.
b. Except to the extent
				otherwise provided by law, parties are responsible for service of their own
				subpoenas and payment of witness fees and mileage expenses.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.39 - Motions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Form.
No technical form for motions is required. However,
				prehearing motions must be in writing, state the grounds for relief, and state
				the relief sought.
(2)
Response.
Any party may file a written response to a motion
				within ten days after the motion is served, unless the time period is extended
				or shortened by rules of the agency or the presiding officer The presiding
				officer may consider a failure to respond within the required time period in
				ruling on a motion.
(3)
Oral argument.
The presiding officer may schedule oral
				argument on any motion.
(4)
Deadline.
Motions pertaining to the hearing, except motions
				for summary judgment, must be filed and served at least ten days prior to the
				date of hearing unless there is good cause for permitting later action or the
				time for such action is lengthened or shortened by rule of the state board or
				an order of the presiding officer.
(5)
Motions for summary
				judgment.
Motions for summary judgment shall comply with requirements
				of Iowa Rule of Civil Procedure 1.981 and shall be subject to disposition
				according to the requirements of that rule to the extent such requirements are
				not inconsistent with the provisions of this rule or any other provision of law
				governing the procedure in contested cases.
Motions for summary judgment must be filed and served at
				  least 45 days prior to the scheduled hearing date, or other time period
				  determined by the presiding officer. Any party resisting the motion shall file
				  and serve a resistance within 15 days, unless otherwise ordered by the
				  presiding officer, from the date a copy of the motion was served. The time
				  fixed for hearing or written submission shall be not less than 30 days after
				  the filing of the motion, unless a shorter time is ordered by the presiding
				  officer A summary judgment order rendered on all issues in a contested case is
				  subject to appeal or rehearing pursuant to these rules.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.40 - Prehearing Conference

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Request.
Any party may request a prehearing conference. A
				written request for prehearing conference or an order for prehearing conference
				on the presiding officer's own motion shall be filed not less than seven days
				prior to the hearing date. A prehearing conference shall not be scheduled less
				than three business days prior to the hearing date.
Written notice of the prehearing conference shall be given by
				  the state board to all parties. For good cause, the presiding officer may
				  permit variances from this rule.
(2)
Prehearing information.
Each party shall bring to the prehearing conference the following:
a. A final list of the witnesses who the
				party anticipates will testify at hearing. Witnesses not listed may be excluded
				from testifying unless there was good cause for the failure to include their
				names;
b. A final list of exhibits
				which the party anticipates will be introduced at hearing. Exhibits other than
				rebuttal exhibits that are not listed may be excluded from admission into
				evidence unless there was good cause for the failure to include them;
				and
c. Witness or exhibit lists may
				be amended subsequent to the prehearing conference within the time limits
				established by the presiding officer at the prehearing conference. Any such
				amendments must be served on all parties.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.41 - Continuances

Current through Register Vol. 47, No. 3, July 24, 2024
Unless otherwise provided, applications for continuances
				  shall be made to the presiding officer
(1)
Application.
A written
				application for a continuance shall:
a. Be
				made at the earliest possible time and no less than seven days before the
				hearing except in case of unanticipated emergencies;
b. State the specific reasons for the
				request; and
c. Be signed by the
				requesting party or the party's representative.
An oral application for a continuance may be made if the
				  presiding officer waives the requirement for a written motion. However, a party
				  making such an oral application for a continuance must confirm that request by
				  written application within five days after the oral request unless that
				  requirement is waived by the presiding officer No application for continuance
				  shall be made or granted without notice to all parties except in an emergency
				  where notice is not feasible.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.42 - Withdrawals

Current through Register Vol. 47, No. 3, July 24, 2024
A party requesting a contested case proceeding may withdraw
				  that request prior to the hearing. Unless otherwise provided, a withdrawal
				  shall be with prejudice.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.43 - Intervention

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Motion.
A motion for leave to intervene in a contested case
				proceeding shall state the grounds for the proposed intervention, the position
				and interest of the proposed intervenor, and the possible impact of
				intervention on the proceeding. A proposed answer or petition in intervention
				shall be attached to the motion. Any party may file a response within 14 days
				of service of the motion to intervene unless the time period is extended or
				shortened by the presiding officer.
(2)
When filed.
Motion for
				leave to intervene shall be filed as early in the proceeding as possible to
				avoid adverse impact on existing parties or the conduct of the proceeding.
				Unless otherwise ordered, a motion for leave to intervene shall be filed before
				the prehearing conference, if any, or at least 30 days before the date
				scheduled for hearing. Any later motion must contain a statement of good cause
				for the failure to file in a timely manner. Unless inequitable or unjust, an
				intervenor shall be bound by any agreement, arrangement, or other matter
				previously raised in the case. Requests by untimely intervenors for
				continuances which would delay the proceeding will ordinarily be
				denied.
(3)
Grounds for
				intervention.
The movant shall demonstrate that:
(a) intervention would not unduly prolong the
				proceedings or otherwise prejudice the rights of existing parties;
(b) the movant is likely to be aggrieved or
				adversely affected by a final order in the proceeding; and
(c) the interests of the movant are not
				adequately represented by existing parties.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.44 - Hearing Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authority of presiding officer.
The presiding officer presides
				at the hearing, and may rule on motions, require briefs, issue a decision, and
				issue such orders and rulings as will ensure the orderly conduct of the
				proceedings.
(2)
Objections.
All objections shall be timely made and stated on
				the record.
(3)
Representation.
Parties have the right to participate or to be
				represented in all hearings or prehearing conferences related to their case.
				Partnerships, corporations, or associations may be represented by any member,
				officer, director, or duly authorized agent. Any party may be represented by an
				attorney or another person authorized by law.
(4)
Participation in
				hearing.
Subject to terms and conditions prescribed by the presiding
				officer, parties have the right to introduce evidence on issues of material
				fact, cross-examine witnesses present at the hearing as necessary for a full
				and true disclosure of the facts, present evidence in rebuttal, and submit
				briefs and engage in oral argument.
(5)
Decorum.
The presiding
				officer shall maintain the decorum of the hearing and may refuse to admit or
				may expel anyone whose conduct is disorderly.
(6)
Sequestration.
Witnesses
				may be sequestered during the hearing.
(7)
Conduct of the hearing.
The presiding officer shall conduct the hearing in the following manner:
a. The presiding officer shall give an
				opening statement briefly describing the nature of the proceedings;
b. The parties shall be given an opportunity
				to present opening statements;
c.
				Parties present their cases in the sequence determined by the presiding
				officer;
d. Each witness shall be
				sworn or affirmed by the presiding officer or the court reporter and shall be
				subject to examination and cross-examination. The presiding officer may limit
				questioning in a manner consistent with law; and
e. When all parties and witnesses have been
				heard, parties may be given the opportunity to present final
				arguments.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.45 - Evidence

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Admissibility.
The presiding officer shall rule on
				admissibility of evidence and may, where appropriate, take official notice of
				facts in accordance with all applicable requirements of law.
(2)
Stipulations.
Stipulation of facts is encouraged. The presiding officer may make a decision
				based on stipulated facts.
(3)
Scope of admissible evidence.
Evidence in the proceeding shall
				be confined to the issues about which the parties received notice prior to the
				hearing unless the parties waive their right to such notice or the presiding
				officer determines that good cause justifies expansion of the issues. If the
				presiding officer decides to admit evidence on issues outside the scope of the
				notice over the objection of a party who did not have actual notice of those
				issues, that party, upon timely request, shall receive a continuance sufficient
				to amend pleadings and to prepare on the additional issue.
(4)
Exhibits.
The party
				seeking admission of an exhibit must provide opposing parties with an
				opportunity to examine the exhibit prior to the ruling on its admissibility.
				Copies of documents should normally be provided to opposing parties.
All exhibits admitted into evidence shall be appropriately
				  marked and be made part of the record.
(5)
Objection.
Any party may
				object to specific evidence or may request limits on the scope of any
				examination or cross-examination. Such an objection shall be accompanied by a
				brief statement of the grounds upon which it is based. The objection, the
				ruling on the objection, and the reasons for the ruling shall be noted in the
				record. The presiding officer may rule on the objection at the time it is made
				or may reserve a ruling until the written decision.
(6)
Offer of proof.
Whenever
				evidence is ruled inadmissible, the party offering that evidence may submit an
				offer of proof on the record. The party making the offer of proof for excluded
				oral testimony shall briefly summarize the testimony or, with permission of the
				presiding officer, present the testimony. If the excluded evidence consists of
				a document or exhibit, it shall be marked as part of an offer of proof and
				inserted in the record.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.48 - Recording Costs

Current through Register Vol. 47, No. 3, July 24, 2024
Upon request, the state board shall provide a copy of the
				  whole or any portion of the record at cost. The cost of preparing a copy of the
				  record or of transcribing the hearing record shall be paid by the requesting
				  party.
Parties who request that a hearing be recorded by certified
				  shorthand reporters rather than by electronic means shall bear the cost of that
				  recordation, unless otherwise provided by law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.49 - Interlocutory Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
Upon written request of a party or on its own motion, the
				  state board may review an interlocutory order of a presiding officer In
				  determining whether to do so, the state board shall weigh the extent to which
				  its granting the interlocutory appeal would expedite final resolution of the
				  case and the extent to which review of that interlocutory order by the state
				  board at the time it reviews the proposed decision of the presiding officer
				  would provide an adequate remedy. Any request for interlocutory review must be
				  filed within 14 days of issuance of the challenged order, but no later than the
				  time for compliance with the order or the date of hearing, whichever is
				  first.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.50 - Final Decision

Current through Register Vol. 47, No. 3, July 24, 2024
(1) When the
				state board presides over the reception of evidence at the hearing, its
				decision is a final decision.
(2)
				When the state board does not preside at the reception of evidence, the
				presiding officer shall make a proposed decision. The proposed decision becomes
				the final decision of the state board without further proceedings unless there
				is a timely motion to vacate under rule
				701-246.
				(421,17A), or an appeal to, or review on motion of, the state board within the
				time provided in rule
				701-251.
				(421,17A).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.51 - Applications for Rehearing

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Who may file.
Any party to a contested case proceeding may
				file an application for rehearing from a final order
(2)
Content of application.
The application for rehearing shall state on whose behalf it is filed, the
				specific grounds for rehearing, and the relief sought. In addition, the
				application shall state whether the applicant desires reconsideration of all or
				part of the decision on the existing record and whether, on the basis of the
				grounds enumerated in subrule 2.51(3), the applicant requests an opportunity to
				submit additional evidence.
(3)
Time of filing.
The application for rehearing shall be filed
				with the state board within 30 days after issuance of the final
				decision.
(4)
Notice to
				other parties.
A copy of the application shall be timely mailed by the
				applicant to all parties of record that are joining in the application for
				rehearing. If the application does not contain a certificate of service, the
				state board shall serve copies on all parties.
(5)
Disposition.
Any
				application for a rehearing shall be deemed denied unless the agency grants the
				application within 30 days after its filing.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.52 - Stays of Agency and Board Actions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
When available.
Any party to a contested case proceeding may
				petition the state board for a stay or other temporary remedies pending
				judicial review of all or part of that proceeding. The petition for a stay
				shall state the reasons justifying a stay or other temporary remedy.
(2)
When granted.
In
				determining whether to grant a stay, the state board shall consider the factors
				listed in Iowa Code section
				17A19(5)..
(3)
Vacation.
A stay may be
				vacated by the state board upon application of the department or any other
				party.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.53 - No Factual Dispute Contested Case

Current through Register Vol. 47, No. 3, July 24, 2024
If the parties agree that no dispute of material fact exists
				  as to a matter that would be a contested case if such a dispute of fact
				  existed, the parties may present all relevant admissible evidence either by
				  stipulation or otherwise as agreed by the parties, without necessity for the
				  production of evidence at an evidentiary hearing. If such agreement is reached,
				  a jointly submitted schedule detailing the method and timetable for submission
				  of the record, briefs, and oral argument should be submitted to the state board
				  for approval as soon as practicable. If the parties cannot agree, any party may
				  file and serve a motion for summary judgment pursuant to the rules governing
				  such motions.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.54 - Appeal and Review of a State Board Decision

Current through Register Vol. 47, No. 3, July 24, 2024
Either party may appeal a final decision issued by the state
				  board. An appeal from a final state board decision is termed "judicial review
				  of an agency decision," which is governed by Iowa Code section 17A.
				  19.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.2 - Statement of Policy

Current through Register Vol. 47, No. 3, July 24, 2024
The purpose of this chapter is to facilitate broad public
				  access to open records. It also seeks to facilitate sound department
				  determinations with respect to the handling of confidential records and the
				  implementation of the fair information practices Act. The department is
				  committed to the policies set forth in Iowa Code chapter 22 as well as to the
				  taxpayer confidentiality provisions in Iowa Code chapter 422. Department staff
				  shall cooperate with members of the public in implementing the relevant
				  provisions of Iowa Code chapters 22 and 422.
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.3 - Requests for Public Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Availability of records.
Department records are open for
				public inspection and copying unless they are confidential or otherwise not
				subject to public inspection by rule or law. The department is not obligated to
				create a record if a requested record does not exist.
(2)
Methods for submitting a records
				request.
Record requests shall be submitted using one of the following
				methods:
a. Mail. Requests by mail should be
				addressed to: Public Information Officer, Iowa Department of Revenue, P.O. Box
				10457, Des Moines, Iowa 50306.
b.
				Electronic submission. Instructions for submitting requests electronically can
				be found on the department's website, tax.iowa.gov.
c. Hand delivery. Requests should be
				hand-delivered to the department of revenue office on the first floor of the
				Hoover State Office Building, 1305 East Walnut St., Des Moines, Iowa.
d. Telephone. Instructions for submitting
				requests by telephone can be found on the department's website,
				tax.iowa.gov.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.4 - Access to Confidential Records

Current through Register Vol. 47, No. 3, July 24, 2024
Under Iowa Code section
				  22.7 or other
				  applicable provisions of law, the lawful custodian may disclose certain
				  confidential records to one or more members of the public. Other provisions of
				  law authorize or require the custodian to release specified confidential
				  records under certain circumstances or to particular persons. The procedure
				  governing the request and release of such confidential records is addressed
				  below.
(1)
Procedure.
In requesting the custodian to permit the examination and copying of such
				confidential records, the following procedures apply and are in addition to
				those specified for requests for access to records in rule
				701-5.3 (17A,22,421,422).
a.
Form of request.
A person
				requesting access to confidential records shall submit the request in writing.
				The department may require the requester to provide additional documentation,
				including but not limited to proof of identity and authority to secure access
				to the record. The department may also require the requester to sign a
				certified statement or affidavit listing the specific reasons justifying access
				to the record and provide any proof necessary to establish relevant
				facts.
b.
Response to
				request.
The department must notify the requester of approval or
				denial of the request for access. The notice must include:
(1) The name and title or position of the
				person responding on behalf of the department; and
(2) If the request for access is denied, a
				brief statement of the grounds for denial including a citation to the
				applicable statute or other provision of law.
c.
Request granted.
When the
				department grants a request for access to a confidential record to a particular
				person, the department must notify that person and indicate any lawful
				restrictions imposed by the department on that person's inspection and copying
				of the record.
d.
Reconsideration of denial.
A requester whose request is denied
				by the department may apply to the director for reconsideration of the
				request.
e.
Persons who
				must follow procedure.
The procedure described in this subrule must be
				followed by any person requesting information on delinquent tax, interest,
				penalty or other confidential information under rule
				701-202.12 (423).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.6 - Consensual Disclosure of Confidential Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Consent
				to disclosure by a subject.
To the extent permitted by law, the
				subject may consent in writing to department disclosure of confidential records
				as provided in rules 701-5.7 (17A,22,421,422) and
				701-7.6
				(17A,22,421,422).
(2)
Complaints to public officials not an authorization-separate
				authorization required.
A letter from the subject of a confidential
				record to a public official that seeks the official's intervention on behalf of
				the subject in a matter that involves the department shall not, to the extent
				permitted by law, be treated as an authorization to release sufficient
				information about the subject to the official to resolve the matter. The
				subject of a confidential record filing a complaint must submit a disclosure
				authorization as provided in rules
				701-5.7 (17A,22,421,422) and
				701-7.6 (17A,22,421,422).
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.7 - Tax Information Disclosure Designation

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Powers
				authorized.
A taxpayer may designate an individual to receive,
				inspect, and discuss the taxpayer's confidential state tax information from the
				department. Such designation does not authorize the designee to act or
				authorize any action on the taxpayer's behalf in any way other than to receive
				information and communicate with the department. For transfers of
				decision-making authority, see Iowa Code section
				421.59
				and rule 701-7.6
				(17A,22,421,422).
(2)
Contents of the tax information disclosure designation form.
A
				taxpayer must use the department's tax information disclosure designation form,
				or other designated method authorized by the department, to designate an
				individual to receive, inspect, and discuss confidential state tax information.
				A tax information disclosure designation form must contain the following
				information to be valid:
a. Legal name and
				address of the taxpayer;
b.
				Identification number of the taxpayer (i.e., social security number (SSN),
				federal identification number (FEIN), or any federal- or Iowa-issued tax
				identification number);
c. The
				designee's name, mailing address, and identification number (i.e., preparer's
				tax identification number (PTIN), FEIN, SSN, individual taxpayer identification
				number (ITIN), or Iowa department of revenue-issued account number (IAN)). In
				lieu of a designee's identification number, a taxpayer may indicate that an IAN
				is being requested for the designee;
d. Description of the matter(s) for which
				disclosure is authorized, which may include:
(1) The type of tax(es) involved or an
				indication that all tax types are within the scope of disclosure;
(2) The specific year(s) or period(s)
				involved or an indication that the scope is unlimited (not to exceed three
				years into the future beyond the signature date); and
(3) Business tax permit number or an
				indication that all tax types are within the scope of authority;
e. A clear expression of the
				taxpayer's intention concerning any restrictions to the scope of authority
				granted to the recognized representative(s) as provided in subrule
				5.7(1);
f. An authorized signature
				of an individual listed in subrule 5.7(4) meeting the requirements of rule
				701-8.2 (17A,421);
g. Any other information required by the
				department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.8 - Disclosures Without the Consent of the Subject

Current through Register Vol. 47, No. 3, July 24, 2024
Open records and certain confidential records may be
				  disclosed by the department without the consent of the subject. The guidelines
				  governing such disclosures are described below.
(1)
Disclosure of open
				records.
All open records may be disclosed without the consent of the
				subject.
(2)
Disclosure of
				confidential records that do not contain confidential state tax
				information.
Certain confidential records that do not contain
				confidential state tax information may, in limited circumstances, be disclosed
				without the consent of the subject. The following disclosures will generally
				occur without notice to the subject:
a. For
				routine use. The following uses are considered routine uses:
(1) Disclosure to those officers, employees,
				and agents of the department who have a need for the record in the performance
				of their duties;
(2) Disclosure of
				information indicating an apparent violation of the law to appropriate law
				enforcement authorities for investigation and possible criminal prosecution,
				civil court action, or regulatory action;
(3) Information released to staff of federal
				and state entities for audit purposes for purposes of determining whether the
				department is operating a program lawfully;
(4) Any disclosure specifically authorized by
				statute.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.9 - Release to Subject or Owner of Record

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The subject of
				a record may request to review the subject's own records by following the
				procedures in rules 701-5.3 (17A,22,421,422) and
				701-5.4 (17A,22,421,422). However, the department need not release the
				following records to the subject:
a.
				Communications to the department that are protected from disclosure under Iowa
				Code section
				22.7(18).
				Such protected communications include responses to questionnaires solicited by
				the department that relate to tax administration.
b. Records that are work product of an
				attorney or are otherwise privileged.
c. Peace officer's investigative reports,
				except when disclosure is required by law.
d. Any other records that may be withheld by
				law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.11 - Retention of Submitted Documents

Current through Register Vol. 47, No. 3, July 24, 2024
When the subject or owner of a record has submitted a
				  document to the department, the department will store the document in the same
				  manner that it stores other records of a similar nature. Documents submitted to
				  the department may be destroyed by the department at the conclusion of the
				  applicable time period detailed in the department's record retention schedules,
				  unless destruction is otherwise prohibited by law. The department discourages
				  submitting original documents in situations where an original is not required.
				  If an original document must be submitted, the person submitting the document
				  shall indicate conspicuously that the document is an original and shall also
				  indicate whether that person requests that the original be returned at the
				  conclusion of its use by the department.
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.12 - Limited Applicability

Current through Register Vol. 47, No. 3, July 24, 2024
This chapter does not:
1. Require the department to index or
				retrieve records that contain information about individuals by that person's
				name or other personal identifier.
2. Make available to the general public
				records that would otherwise not be available under Iowa Code chapter
				22.
3. Govern the maintenance or
				disclosure of, notification of, or access to records in possession of the
				department that are governed by regulations of another agency.
4. Apply to grantees, including local
				governments or subdivisions thereof, administering state-funded programs,
				unless otherwise provided by law or agreement.
5. Make available records compiled by the
				department in reasonable anticipation of court litigation or formal
				administrative proceedings. The availability of such records to the general
				public or to any subject individual or party to such litigation or proceedings
				shall be governed by applicable legal and constitutional principles, statutes,
				rules of discovery, evidentiary privileges, and applicable regulations of the
				department.
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.14 - Personally Identifiable Information

Current through Register Vol. 47, No. 3, July 24, 2024
This rule describes the nature and extent of personally
				  identifiable information which is collected, maintained, and retrieved by the
				  agency by personal identifier in record systems as defined in rule
				  5.1(17A,22).
(1)
Retrieval.
Personal identifiers may be used to retrieve
				information from any of the systems of records that the agency maintains that
				contain personally identifiable information.
(2)
Means of storage.
Paper,
				microfilm, microfiche, and various electronic means of storage are used to
				store records containing personally identifiable information.
(3)
comparison.
Electronic
				or manual data processing may be used to match, to collate, or to compare
				personally identifiable information in one system with personally identifiable
				information in another system of records or with personally identifiable
				information within the same system.
(4)
comparison with data from outside
				the agency.
Personally identifiable information in systems of records
				maintained by the agency may be compared with information from outside the
				agency when specified by law. This comparison is allowed in situations
				including:
a. Determination of any offset of
				a debtor's income tax refund or rebate for child support recovery or foster
				care recovery (2003 Iowa Acts, House File 534, section 86);
b. Collection of taxes by collection agencies
				(Iowa Code subsection
				42117(22).
				);
c. Calculation of any offset
				against an income tax refund or rebate for default on a guaranteed student loan
				(2003 Iowa Acts, House File 534, section 86);
d. Offset from any tax refund or rebate for
				any liability owed a state agency (2003 Iowa Acts, House File 534, section
				86);
e. Offset for any debt which
				is in the form of a liquidated sum due, owing, and payable to the clerk of
				district court as a criminal fine, civil penalty surcharge, or court costs
				(2003 Iowa Acts, House File 534, section 86).