reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.15 - Other Groups of Records

Current through Register Vol. 47, No. 3, July 24, 2024
This rule describes groups of records maintained by the
				  agency other than record systems as defined in rule 5.1(17A,22). These records
				  are routinely available to the public. However, the agency's files of these
				  records may contain confidential information as discussed in rule 5.13(17A,22).
				  The records listed may contain information about individuals.
1. Administrative records. This includes
				documents concerning budget, property inventory, purchasing, yearly reports,
				office policies for employees, time sheets, printing and supply requisitions.
				(See Iowa Code subsection
				42117(1)..)
2. Publications. The agency receives a number
				of books, periodicals, newsletters, government documents, etc. These materials
				would generally be open to the public but may be protected by copyright law.
				(See Iowa Code subsection
				42117(1)..)
3. Office publications. This agency issues a
				variety of materials including newsletters, brochures, and pamphlets, press
				releases, and statistical reports. (See Iowa Code subsection
				42117(1)..)
4. Rule-making records. Public documents
				generated during the promulgation of agency rules, including notices and public
				comments, are available for public inspection. (See Iowa Code subsection
				42117(1)..)
5. Office manuals. Information in office
				manuals may be confidential under Iowa Code subsection
				17A2(7).,
				paragraph
"f,"
or other applicable provision of law.
6. Legal library (Iowa Code subsection
				42117(1).
				).
7. Legislation monitoring system
				(Iowa Code subsection
				42117(1).
				).
8. All other records that are
				not exempt from disclosure by law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.16 - Applicability

Current through Register Vol. 47, No. 3, July 24, 2024
This chapter does not:
1. Require the agency to index or retrieve
				records which contain information about individuals by that person's name or
				other personal identifier
2. Make
				available to the general public records which would otherwise not be available
				under the public records law, Iowa Code chapter 22.
3. Govern the maintenance or disclosure of,
				notification of or access to, records in possession of the agency which 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
				agency 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 agency.
This rule is intended to implement Iowa Code chapter
				  22.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 6 - Organization › Rule 701-6.3 - Office

Current through Register Vol. 47, No. 3, July 24, 2024
The office of the department is maintained at the seat of
				  government in the Hoover State Office Building, 1305 East Walnut Street, P.O.
				  Box 10460, Des Moines, Iowa 50319.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 6 - Organization › Rule 701-6.5 - Organization of the Department

Current through Register Vol. 47, No. 3, July 24, 2024
The department consists of the director and such divisions as
				  the director may from time to time create.
(1)
The office of the
				director.
The essential functions of the office of the director
				include but are not limited to:
a. Overall
				management of the agency.
b. Review
				of protest and revocation cases on appeal.
c. Strategic planning and coordination of the
				future operations and goals of the department.
d. Provision of financial checks and balances
				within the department.
e.
				Facilitation of a working relationship between the public sector and the
				private sector.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.1 - Applicability and Scope of Rules

Current through Register Vol. 47, No. 3, July 24, 2024
These rules are designed to implement the requirements of the
				  Iowa administrative procedure Act and aid in the effective and efficient
				  administration and enforcement of the tax laws of this state and other
				  activities of the department. These rules shall govern the practice, procedure,
				  and conduct of the informal proceedings, contested case proceedings, licensing,
				  rule making, requests for waiver of rules, and declaratory orders involving
				  taxation and other areas within the department's jurisdiction. The rules in
				  this chapter apply to all informal proceedings, contested case proceedings,
				  licensing, rule making, requests for waiver of rules, and declaratory orders
				  pending or commenced on or after their effective date.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.3 - How to Submit an Appeal, Petition or Related Documents; Service

Current through Register Vol. 47, No. 3, July 24, 2024
Appeals, petitions, and other documents governed by this
				  chapter may be filed electronically, by mail, or in person, in accordance with
				  the limits described below. The principal office of the department in the
				  Hoover State Office Building in Des Moines, Iowa, shall generally be open
				  between the hours of 8 a.m. and 4:30 p.m. daily, except Saturdays, Sundays, and
				  holidays as defined in Iowa Code section
				  421.9A.
(1)
Ways to submit an appeal,
				petition, or related document.
Unless otherwise specified in another
				rule in this chapter, a person may submit an appeal, petition, related
				document, or document filed during an appeal or pending petition:
a. By submitting through GovConnectIowa. As
				of November 14, 2022, GovConnectIowa is available for filing petitions for
				declaratory order, petitions for rule making, and petitions for rule waiver for
				all tax types, but is only available for filing appeals for the following tax
				types: sales, consumers/retailers use, E911, withholding, motor fuel,
				hotel/motel, local option sales, automobile rental, water service excise,
				corporation income, S corporation income, partnership income, franchise, and
				tax credits and distributions associated with these tax types.
b. By email to
idrhearings@iowa.gov
.
c. By mail to Legal Services and Appeals
				Division, Iowa Department of Revenue, P.O. Box 14457, Des Moines, Iowa
				50306-3457.
d. By hand delivery to
				the department's customer service desk in the Hoover State Office Building,
				First Floor, 1305 East Walnut Street, Des Moines, Iowa 50319, during regular
				business hours.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.4 - Time Requirements for Filings

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Computing time.
Time shall be computed in accordance with Iowa
				Code section 421.9A. For electronic submissions, in addition to the
				requirements described in Iowa Code section 421.9A, local time for the state of
				Iowa applies.
(2)
Date of
				filing.
The date of filing for appeal requests, petitions, or other
				related documents shall be:
a. 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.
b. If sent by
				regular mail, the date postmarked on the envelope sent to the department's
				principal office or, if the postmark is not available, on the date the appeal
				is stamped as received by the department.
c. If hand delivered, the date the appeal is
				stamped as received by the department.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.5 - Form and Style of Documents

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Requirements applicable to all filings under this chapter.
a.
Signatures.
Signatures
				must meet the requirements of 701-subrule 8.2(6). The signature shall
				constitute a certification that the signer has read the document; that, under
				penalty of perjury, the signer declares that to the best of the signer's
				knowledge and belief, the information contained in the document is true,
				correct, and complete; and that no statement contained in the document is
				misleading.
b.
Citations.
Citations may be italicized or
				underlined.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.6 - Authorized Representatives-powers of Attorney and Representative Certifications

Current through Register Vol. 47, No. 3, July 24, 2024
No individual, including an attorney, accountant, or other
				  representative, will be recognized as representing any taxpayer in regard to
				  any claim, appeal, or other matter before the department or in any
				  communication with, hearing before, or conference with the department, or any
				  member or agent thereof, unless there is first filed with the department a
				  written authorization meeting the requirements of this rule and Iowa Code
				  section 421.59. If a taxpayer wishes to
				  allow the department to discuss otherwise confidential tax matters with an
				  individual other than an authorized representative, without giving that
				  individual authority to act on the taxpayer's behalf, the taxpayer must provide
				  the department with written authorization to disclose such confidential tax
				  information as provided in rule
				  701-5.7 (17A,22,421,422).
(1)
Individuals authorized to
				represent a taxpayer, generally; transfers of decision-making
				authority.
a. If a taxpayer wishes
				to have any other individual or individuals act on the taxpayer's behalf in
				matters before the department, the taxpayer must file with the department an
				IDR power of attorney form, as described in subrule 7.6(5), authorizing that
				individual to do so. Even if an individual desires to represent a taxpayer only
				through correspondence with the department but does not intend to personally
				appear before the department in a hearing or conference, the taxpayer must
				submit an IDR power of attorney form appointing that individual to act on the
				taxpayer's behalf.
b. Individuals
				with the authority to act on behalf of a taxpayer, including pursuant to Iowa
				Code section 421.59(2)  or
				chapter 633B, must file a representative certification form as described in
				subrule 7.6(6). Subrule 7.6(6) contains more information about individuals who
				may qualify as authorized representatives and the information
				required.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.7 - Docket

Current through Register Vol. 47, No. 3, July 24, 2024
Every matter coming within the purview of this chapter shall
				  be assigned a docket number which shall be the official identification number
				  of the matter for the purposes of identification. The parties will be notified
				  of the docket number. The number shall be placed by the parties on all
				  documents thereafter filed in the proceeding. After the transfer of a case to
				  the division of administrative hearings for contested case proceedings, that
				  division may assign another docket number to the case and, in that event, both
				  docket numbers shall be placed by the parties on all documents thereafter filed
				  in the proceeding.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.10 - Resolution of Tax Liability

Current through Register Vol. 47, No. 3, July 24, 2024
In the event that a proper appeal has been filed as provided
				  hereinafter, other department personnel, when authorized by the appeals
				  section, shall have the authority to discuss the resolution of any matter in
				  the appeal either with the taxpayer or the taxpayer's representative. The
				  personnel shall report their activities in this regard to the appeals section,
				  and the section shall be authorized to approve or reject any recommendations
				  made by the appropriate personnel to resolve an appeal.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.11 - Informal Stage of the Appeals Process

Current through Register Vol. 47, No. 3, July 24, 2024
When an appeal is filed, the parties are encouraged to
				  utilize the informal procedures described in this rule to reach a resolution
				  between the parties without the necessity of initiating contested case
				  proceedings. 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. Unless, in accordance with rule
				  701-7.13 (17A,421), the taxpayer
				  demands a contested case proceeding or an expedited hearing is agreed to or the
				  department waives informal procedures upon notification to the taxpayer, such
				  informal procedures will be initiated as herein provided upon the filing of a
				  proper appeal.
(1)
Appeals
				section review.
After an appeal is filed, the review unit, subject to
				the control of the director or the division administrator of the legal services
				and appeals division, will:
a. Review and
				evaluate the validity of the appeal.
b. Determine the correct amount of tax owing
				or refund due.
c. Determine the
				best method of resolving the dispute between the taxpayer and the
				department.
d. Take further action
				regarding the appeal, including any additions and deletions to the audit, as
				may be warranted by the circumstances to resolve the appeal, including a
				request for an informal conference.
e. Determine whether the appeal complies with
				rule 701-7.9 (17A) and request any
				amendments to the appeal or additional information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.12 - Dismissal of Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Appeals
				filed after expiration of statutory deadline.
Appeals that are not
				filed by the deadline described in statute shall be dismissed by the director
				or the director's designee in accordance with the procedure outlined in
				paragraph 7.12(1)
"a."
a.
Procedures for motions to dismiss.
The department shall file a
				motion to dismiss with the clerk and serve a copy of the motion on the
				taxpayer. The taxpayer may file a resistance to the motion within 20 days of
				the date of service of the motion. If no resistance is so filed, the director
				or the director's designee shall immediately enter an order dismissing the
				appeal. If a resistance is filed, the department has ten days from the date of
				the filing of the resistance to decide whether to withdraw its motion and so
				notify the taxpayer and the clerk. If no such notice is received by the clerk
				within the ten-day period, the appeal file will be transferred to the division
				of administrative hearings, which shall issue a notice for a contested case
				proceeding on the motion as prescribed by rule
				701-7.16 (17A), except that the
				issue of the contested case proceeding shall be limited to the question of
				whether the appeal was filed within the statutory appeal period. Thereafter,
				rule 701-7.19 (17A) pertaining to
				contested case proceedings shall apply in such dismissal proceedings.
b.
Grounds for denying the
				department's motion.
The department's motion shall be granted unless
				the taxpayer can prove that it filed the appeal prior to the expiration of the
				statutory appeal deadline because the department failed to:
(1) Mail or personally deliver the notice of
				assessment, refund denial, or other notice of department action to the
				taxpayer's last-known address; or
(2) If applicable, also mail the notice of
				assessment, refund denial, or other notice of department action to the
				taxpayer's authorized representative; or
(3) Comply with the requirements of Iowa Code
				section 421.60(2)
"b."
For purposes of this rule, "last-known address" and "personal
				  delivery" mean the same as described in rule
				  701-7.33 (421).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.13 - Expedited Hearings and Demands to Waive Informal Proceedings

Current through Register Vol. 47, No. 3, July 24, 2024
Taxpayers that desire to demand a contested case prior to the
				  conclusion of informal proceedings have two options described in detail
				  below.
(1)
Expedited
				cases.
If an appeal is filed that is not of precedential value and the
				parties desire a prompt resolution of the dispute, the department and the
				taxpayer may agree to have the case designated as an expedited case. A request
				for expedited proceedings may be made at any time prior to the commencement of
				a contested case.
a.
Agreement.
The department and the taxpayer shall execute an
				agreement to have the case treated as an expedited case. In this expedited
				case, discovery is waived. The provisions of the expedited case agreement shall
				constitute a waiver of the rights set forth in Iowa Code chapter 17A for
				contested case proceedings.
b.
Procedures.
Upon execution of the expedited case agreement,
				the department shall file its answer to the appeal with the clerk within 14
				days. Within 30 days of the filing of the answer, the clerk shall transfer the
				appeal file, including a copy of the agreement for expedited proceedings, to
				the division of administrative hearings. The case shall be docketed for hearing
				as promptly as the presiding officer can reasonably hear the matter.
c.
Finality of decision.
A
				decision entered in an expedited case proceeding shall not be reviewed by the
				director or any other court and shall not be treated as a precedent for any
				other case.
d.
Discontinuance of proceedings.
Any time prior to a decision,
				the taxpayer or the department may request that expedited case proceedings be
				discontinued.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.15 - Subpoenas

Current through Register Vol. 47, No. 3, July 24, 2024
Prior to the commencement of a contested case, the department
				  shall have the authority to subpoena books, papers, and records and shall have
				  all other subpoena powers conferred upon it by law. Subpoenas in this case
				  shall be issued by the director or the director's designee. Once a contested
				  case is commenced, subpoenas must be issued by the presiding officer.
This rule is intended to implement Iowa Code sections
				  17A.13,
				  421.9,
				  421.17,
				  and
				  422.70.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.16 - Commencement of Contested Case Proceedings

Current through Register Vol. 47, No. 3, July 24, 2024
A demand or request by the taxpayer for the commencement of
				  contested case proceedings must be in writing and filed with the clerk by email
				  to the address provided in paragraph 7.3(1)
"b,"
by mail via
				  the United States Postal Service or common carrier by ordinary, certified, or
				  registered mail in care of the clerk to the address listed in paragraph
				  7.3(1)
"c,"
or by personal service to the department's customer
				  service desk as described in paragraph 7.3(1)
"d."
The demand
				  must be made no sooner than six months or more after the filing of the protest.
				  If the demand or request does not indicate a postmark date, then the date of
				  receipt or the date personal service is made is considered the date of filing.
				  See Iowa Code section
				  622.105 for the evidence
				  necessary to establish proof of mailing.
(1) When requesting a contested case hearing
				with the department of inspections and appeals, the department shall complete a
				transmittal form consistent with rule 481-10.4(10A).
(2) At the request of a party or the
				presiding officer made prior to the issuance of the hearing notice, the
				presiding officer shall hold a telephone conference with the parties for the
				purpose of selecting a mutually agreeable hearing date, which date shall be the
				hearing date contained in the hearing notice. The notice shall be issued within
				one week after the mutually agreeable hearing date is selected.
(3) Contested case proceedings will be
				commenced by the presiding officer by delivery of notice by ordinary mail or
				electronic mail directed to the parties after a demand or request is made (a)
				by the taxpayer and the filing of the answer, if one is required, which demand
				or request may include a date to be set for the hearing, or (b) upon filing of
				the answer, if a request or demand for contested case proceedings has not been
				made by the taxpayer. The notice will be given by the presiding
				officer.
(4) Any party may apply to
				the presiding officer for a continuance or a specific date for the hearing. The
				presiding officer may grant or deny such requests. The notice shall include:
a. A statement of the time (which shall allow
				for a reasonable time to conduct discovery), place and nature of the
				hearing;
b. A statement of the
				legal authority and jurisdiction under which the hearing is held;
c. A reference to the particular sections of
				the statutes and rules involved; and
d. A short and plain statement of the matters
				asserted, including the issues.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.17 - Discovery

Current through Register Vol. 47, No. 3, July 24, 2024
The rules of the supreme court of the state of Iowa
				  applicable in civil proceedings with respect to depositions upon oral
				  examination or written questions; written interrogatories; production of
				  documents or things or permission to enter upon land or other property, for
				  inspection and other purposes; physical and mental examinations; and requests
				  for admission shall apply to discovery procedures in contested case
				  proceedings. Disputes concerning discovery shall be resolved by the presiding
				  officer. If necessary a hearing shall be scheduled, with reasonable notice to
				  the parties, and, upon hearing, an appropriate order shall be issued by the
				  presiding officer.
(1) When the
				department relies on a witness in a contested case, whether or not the witness
				is a departmental employee, who has made prior statements or reports with
				respect to the subject matter of the witness' testimony, the department shall,
				on request, make such statements or reports available to a party for use on
				cross-examination unless those statements or reports are otherwise expressly
				exempt from disclosure by constitution or statute. Identifiable department
				records that are relevant to disputed material facts involved in a contested
				case shall, upon request, promptly be made available to the party unless the
				requested records are expressly exempt from disclosure by constitution or
				statute.
(2) Evidence obtained in
				such discovery may be used in contested case proceedings if that evidence would
				otherwise be admissible in the contested case proceeding.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.18 - Prehearing Conference

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Upon
				the motion of the presiding officer, or upon the written request of a party,
				the presiding officer shall direct the parties to appear at a specified time
				and place before the presiding officer for a prehearing conference to consider:
a. The possibility or desirability of waiving
				any provisions of the Act relating to contested case proceedings by written
				stipulation representing an informed mutual consent;
b. The necessity or desirability of setting a
				new date for hearing;
c. The
				simplification of issues;
d. The
				necessity or desirability of amending the pleadings either for the purpose of
				clarification, amplification or limitation;
e. The possibility of agreeing to the
				admission of facts, documents or records not controverted, to avoid unnecessary
				introduction of proof;
f. The
				procedure at the hearing;
g.
				Limiting the number of witnesses;
h. The names and identification of witnesses
				and the facts each party will attempt to prove at the hearing;
i. Conduct or schedule of discovery;
				and
j. Such other matters as may
				aid, expedite or simplify the disposition of the proceeding.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.19 - Contested Case Proceedings

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Evidentiary hearing.
Unless the parties to a contested case
				proceeding have, by written stipulation representing an informed mutual
				consent, waived the provisions of the Act relating to such proceedings,
				contested case proceedings shall be initiated and culminate in an evidentiary
				hearing open to the public.
a. Evidentiary
				hearings in which the presiding officer is an administrative law judge employed
				by the division of administrative hearings shall be held at the location
				designated in the notice of evidentiary hearing. Generally, the location for
				evidentiary hearings in such cases will be at the principal office of the
				Department of Inspections and Appeals, Administrative Hearings Division, Third
				Floor, Wallace State Office Building, Des Moines, Iowa 50319.
b. If the director retains a contested case,
				the location for the evidentiary hearing will generally be at the main office
				of the department at the Hoover State Office Building, First Floor, Des Moines,
				Iowa 50319. However, the department retains the discretion to change the
				location of the evidentiary hearing if necessary. The location of the
				evidentiary hearing will be designated in the notice of hearing issued by the
				director.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.20 - Interventions

Current through Register Vol. 47, No. 3, July 24, 2024
Interventions shall be governed by the Iowa rules of civil
				  procedure.
This rule is intended to implement Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.21 - Record and Transcript

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
				record in a contested case shall include:
a.
				All pleadings, motions, and rulings;
b. All evidence received or considered and
				all other submissions;
c. A
				statement of all matters officially noticed;
d. All questions and offers of proof,
				objections, and rulings thereon;
e.
				All proposed findings and exceptions;
f. All orders of the presiding officer;
				and
g. The order of the director on
				appeal or review.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.22 - Application for Rehearing

Current through Register Vol. 47, No. 3, July 24, 2024
Any party to a contested case may file an application with
				  the director for a rehearing in the contested case, stating the specific
				  grounds therefor and the relief sought. The application must be filed within 20
				  days after the final order is issued. See subrule 7.19(8) as to when a proposed
				  order becomes a final order. A copy of such application shall be timely mailed
				  by the applicant to all parties in conformity with rule
				  701-7.3 (17A). The director
				  shall have 20 days from the filing of the application for rehearing to grant or
				  deny the application. If the application for rehearing is granted, a notice
				  will be served on the parties stating the time and place of the rehearing. An
				  application for rehearing shall be deemed denied if not granted by the director
				  within 20 days after filing.
(1) The
				application for rehearing shall contain a caption in the following form:
BEFORE THE DEPARTMENT OF REVENUE
HOOVER STATE OFFICE BUILDING
DES MOINES, IOWA
Click here
				  to view Image
(2)
				The application for rehearing shall substantially state in separate numbered
				paragraphs the following:
a. Clear and
				concise statements of the reasons for requesting a rehearing and each and every
				error which the party alleges to have been committed during the contested case
				proceedings;
b. Clear and concise
				statements of all relevant facts upon which the party relies;
c. Reference to any particular statute or
				statutes and any rule or rules involved;
d. The signature of the party or that of the
				party's representative, the address of the party or of the party's
				representative, and the telephone number of the party or the party's
				representative.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.25 - Department Procedure for Rule Making

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability.
Except to
				the extent otherwise expressly provided by statute, all rules adopted by the
				department are subject to the provisions of Iowa Code chapter 17A, the Iowa
				administrative procedure Act, and the provisions of this chapter.
(2)
Advice on possible rules before
				notice of proposed rule adoption.
In addition to seeking information
				by other methods, the department may, before publication of a Notice of
				Intended Action under Iowa Code section
				17A.4(1)
"a,"
solicit comments from the public on a subject matter of
				possible rule making by the department by causing notice to be published in the
				Iowa Administrative Bulletin of the subject matter and indicating where, when,
				and how persons may comment.
The department may send notices of proposed rule making and a
				  request for comments to any agency, organization, or association known to the
				  department to have a direct interest or expertise pertaining to the substance
				  of the proposed rule.
(3)
Public rule-making docket.
The department utilizes the public
				rule-making docket available to all agencies on the Iowa legislature's
				website.
(4)
Notice of
				proposed rule making.
a.
Contents.
Except for rules filed through emergency rule
				making, at least 35 days before the adoption of a rule the department shall
				cause Notice of Intended Action to be published in the Iowa Administrative
				Bulletin. The Notice of Intended Action shall include:
(1) A brief explanation of the purpose of the
				proposed rule.
(2) The specific
				legal authority for the proposed rule.
(3) Except to the extent impracticable, the
				text of the proposed rule.
(4)
				Where, when, and how persons may present their views on the proposed
				rules.
(5) Where, when, and how
				persons may demand an oral proceeding on the proposed rule if the Notice does
				not already provide for one.
Where the inclusion of the complete text of a proposed rule
				  in the Notice of Intended Action is impracticable, the department shall include
				  in the Notice a statement fully describing the specific subject matter of the
				  omitted portion of the text of the proposed rule, the specific issues to be
				  addressed by that omitted text of the proposed rule, and the range of possible
				  choices being considered by the department for the resolution of each of those
				  issues.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.26 - Public Inquiries on Rule Making and the Rule-making Records

Current through Register Vol. 47, No. 3, July 24, 2024
The department maintains records of information obtained and
				  all actions taken and criticisms received regarding any rule within the past
				  five years. The department also keeps a record of the status of every rule
				  within the rule-making procedure. Inquiries concerning the status of rule
				  making may be made by contacting the department's administrative rules
				  coordinator by mail at the address listed in paragraph
				  7.3(1)
"c"
or by email to the address provided in paragraph
				  7.3(1)
"b."
For additional information regarding criticism of
				  rules, see rule 701-7.27 (17A).
This rule is intended to implement Iowa Code section
				  17A.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.27 - Criticism of Rules

Current through Register Vol. 47, No. 3, July 24, 2024
Interested persons may submit criticisms, requests for
				  waivers, or comments regarding a rule to the department's administrative rules
				  coordinator by mail at the address listed in paragraph
				  7.3(1)
"c"
or by email to the address provided in paragraph
				  7.3(1)
"b."
A criticism of a specific rule must be more than a
				  mere lack of understanding of a rule or a dislike of the rule. To constitute a
				  criticism of a rule, the criticism must be in writing, indicate it is a
				  criticism of a specific rule, and have a valid legal basis for support. All
				  requests for waivers, comments, or criticisms received on any rule will be kept
				  in a separate record for a period of five years by the department.
This rule is intended to implement Iowa Code sections
				  17A.7
				  and
				  421.60.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.28 - Waiver of Certain Department Rules

Current through Register Vol. 47, No. 3, July 24, 2024
All discretionary rules or discretionary provisions in a rule
				  over which the department has jurisdiction, in whole or in part, may be subject
				  to waiver.
(1)
Definitions.
The following terms apply to the interpretation
				and application of this rule:
"Discretionary rule"
or
"discretionary provisions in a 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. The department is not
				  interpreting any statutory provision of the law promulgated by the legislature
				  in a discretionary rule. Instead, a discretionary rule is authorized by the
				  legislature when the legislature has delegated the creation of binding rules to
				  the department and the contents of such rules are at the discretion of the
				  department. 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.
"Interpretive rules"
or
"interpretive provisions in rules"
means rules or provisions
				  in rules which define the meaning of a statute or other provision of law or
				  precedent where the department does not possess the delegated authority to bind
				  the courts to any extent with its definition.
"Waiver"
means a department action which
				  suspends, in whole or in part, the requirements or provisions of a rule as
				  applied to an identified person on the basis of the particular circumstances of
				  that person.
(2)
Scope of rule.
a. 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. To the extent another more
				specific provision of law purports to govern the issuance of a waiver from a
				particular rule, the more specific waiver provision shall supersede this rule
				with respect to any waiver from that rule.
b. The waiver 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 would be inconsistent with any applicable
				statute, constitutional provision or other provision of law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.29 - Petition for Rule Making

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Filing,
				form, and contents of petition.
a.
Filing.
Any person or agency may file a petition for rule
				making using one of the methods described in subrule 7.3(1).
b.
Department forms.
A
				petition may be filed using the form available on GovConnectIowa or the form
				available on the department's website,
tax.iowa.gov/forms
.
c.
Manually created
				petitions.
(1) Persons that do not
				use the form available on GovConnectIowa, or the form available on the
				department's website, shall follow the following format:
DEPARTMENT OF REVENUE
Petition by (Name of Petitioner) for the (adoption,
								amendment, or repeal) of rules relating to (state subject
								matter).
*
PETITION FOR RULE MAKING
*
*
*
(2)
				The petition must provide the following information:
1. A statement of the specific rule-making
				action sought by the petitioner including the text or a summary of the contents
				of the proposed rule or amendment to a rule and, if it is a petition to amend
				or repeal a rule, a citation and the relevant language to the particular
				portion or portions of the rule proposed to be amended or repealed.
2. A citation to any law deemed relevant to
				the department's authority to take the action urged or to the desirability of
				that action.
3. A brief summary of
				the petitioner's arguments in support of the action urged in the
				petition.
4. A brief summary of any
				data supporting the action urged in the petition.
5. A complete history of any prior contacts
				between the petitioner and the department relating to the activity affected by
				the proposed rule making, including audits, notices of assessment, refund
				claims, appeals, contested case hearings, or investigative reports relating to
				the activity within the last five years.
6. The names and addresses of other persons,
				or a description of any class of persons, known by the petitioner to be
				affected by or interested in the proposed action which is the subject of the
				petition.
7. Any request by the
				petitioner for a meeting.
8. Any
				other matters deemed relevant that are not covered by the above
				requirements.
d.
File-stamped copy.
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.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.30 - Procedure for Nonlocal Business Entity Bond Forfeitures

Current through Register Vol. 47, No. 3, July 24, 2024
Upon the failure of a transient merchant or an out-of-state
				  contractor to pay any taxes payable, the amount of bond posted with the
				  secretary of state by the transient merchant or out-of-state contractor
				  necessary to pay the tax shall be forfeited. The following subrules shall
				  govern the procedure for that forfeiture.
(1)
Definitions.
a. "Nonlocal business entity" is either an
				out-of-state contractor or a transient merchant as those terms are defined in
				paragraphs 7.30(1)
"b"
and
"f."
b. "Out-of-state contractor" means a general
				contractor, subcontractor, architect, engineer, or other person who contracts
				to perform in this state construction or installation of structures or other
				buildings or any other work covered by Iowa Code chapter 103A and whose
				principal place of business is outside Iowa.
c. "Taxes payable by a transient merchant"
				refers to all taxes administered by the department, and penalties, interest,
				and fees which the department has previously determined to be due by assessment
				or due as a result of an appeal from an assessment.
d. "Taxes payable by an out-of-state
				contractor" means tax, penalty, interest, and fees which the department,
				another state agency, or a subdivision of the state, has determined to be due
				by assessment or due as a result of an appeal from an assessment. The tax
				assessed must accrue as the result of a contract to perform work covered by
				Iowa Code chapter 103A.
e. "Taxes
				payable" means any amount referred to in paragraphs 7.30(1)
"c"
and
"d"
above.
f.
				"Transient merchant" shall be defined, for the purposes of this rule, as that
				term is defined in Iowa Code section
				9C.1.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.32 - Time and Place of Taxpayer Interviews

Current through Register Vol. 47, No. 3, July 24, 2024
The time and place of taxpayer interviews are to be fixed by
				  an employee of the department, and employees of the department are to endeavor
				  to schedule a time and place that are reasonable under the
				  circumstances.
(1)
Time of
				taxpayer interviews.
The department will schedule the day(s) for a
				taxpayer interview during a normally scheduled workday(s) of the department,
				during the department's normal business hours. The department will schedule
				taxpayer interviews throughout the year without regard to seasonal fluctuations
				in the business of particular taxpayers or their representatives. The
				department will, however, work with taxpayers or their representatives to try
				to minimize any adverse effects in scheduling the date and time of a taxpayer
				interview.
(2)
Type of
				taxpayer interview.
a. The
				department will determine whether a taxpayer interview will be an office
				interview (i.e., an interview conducted at a department office) or a field
				interview (i.e., an interview conducted at the taxpayer's place of business or
				residence, or some other location that is not a department office) based on
				which form of interview will be more conducive to effective and efficient tax
				administration.
b. The department
				will grant a request to hold an office interview at a location other than a
				department office in case of a clear need, such as when it would be
				unreasonably difficult for the taxpayer to travel to a department office
				because of the taxpayer's advanced age or infirm physical condition or when the
				taxpayer's books, records, and source documents are too cumbersome for the
				taxpayer to bring to a department office.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.33 - Mailing to the Last-known Address or Personal Delivery of Notices of Assessment and Refund Denial Letters

Current through Register Vol. 47, No. 3, July 24, 2024
Taxpayers must update their address with the department in
				  order to receive notices of refunds of tax, notices of assessment, and notices
				  of refund claim denials. 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. A taxpayer's authorized representative is responsible for keeping the
				  representative's address updated with the department. When such a notice is
				  sent to a representative's last-known address, the notice is legally effective
				  even if the representative never receives it.
(1)
Failure by department to mail to
				last-known address or personally deliver.
a. If the department fails to either mail a
				notice of assessment to the taxpayer's last-known address or personally deliver
				the notice to the taxpayer, interest is waived for the month the failure occurs
				through the month of correct mailing or personal delivery.
b. In addition, if the department fails to
				either mail to the taxpayer's last-known address or personally deliver to the
				taxpayer a notice of assessment or denial of a claim for refund or fails to
				mail or personally deliver a copy of the notice to the taxpayer's authorized
				representative, if applicable, the time period to appeal the notice of
				assessment or a denial of a claim for refund is suspended until the notice or
				claim denial is correctly mailed or personally delivered or for a period not to
				exceed one year, whichever is the lesser period.
c. Collection activities, except 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.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.35 - Taxpayer Designation of Tax Type and Period to Which Voluntary Payments Are to Be Applied

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A taxpayer
				may designate in separate written instructions accompanying the payment the
				type of tax and tax periods to which any voluntary payment is to be applied.
				The taxpayer may not designate the application of payments which are the result
				of enforced collection.
(2)
				Enforced collection includes, but is not limited to, garnishment of wages, bank
				accounts, or payments due the taxpayer, or seizure of assets.
This rule is intended to implement Iowa Code section
				  421.60.