Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.24 - Declaratory Order-in General

Current through Register Vol. 47, No. 3, July 24, 2024
Any oral or written advice or opinion rendered to members of
				  the public by department personnel not pursuant to a petition for declaratory
				  order is not binding upon the department.
(1)
Filing a petition for declaratory
				order.
a.
How to submit a
				petition.
Any person may file a petition seeking a declaratory order
				using the methods described in rule
				701-7.3 (17A).
b.
When a petition is considered
				filed.
A petition is deemed filed when it is received by the
				department as described in rule
				701-7.4 (17A). The department
				shall provide the petitioner with a file-stamped copy of the petition if the
				petitioner provides the department with an extra copy for this
				purpose.
c.
Department
				forms.
Petitioners may use the form provided on GovConnectIowa or the
				form provided on the department's website, tax.iowa.gov/forms, to submit a
				petition.
d.
Manually
				created petitions.
(1) If not
				submitted using the department-provided formats, the petition must be
				typewritten or legibly handwritten in ink and must substantially conform to the
				following form:
DEPARTMENT OF REVENUE
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(2)
				The petition must provide the following information:
1. A clear and concise statement of all
				relevant facts on which the order is requested;
2. A citation and the relevant language of
				the specific statutes, rules, policies, decisions, or orders, whose
				applicability is questioned, and any other relevant law;
3. The questions the petitioner wants
				answered, stated clearly and concisely;
4. The answers to the questions desired by
				the petitioner and a summary of the reasons urged by the petitioner in support
				of those answers;
5. The reasons
				for requesting the declaratory order and disclosure of the petitioner's
				interest in the outcome;
6. A
				statement indicating whether the petitioner is currently a party to another
				proceeding involving the questions at issue and whether, to the petitioner's
				knowledge, those questions have been decided by, are pending determination by,
				or are under investigation by, any governmental entity;
7. The names and addresses of other persons,
				or a description of any class of persons, known by petitioner to be affected
				by, or interested in, the questions presented in the petition;
8. Any request by petitioner for a meeting
				provided for by this rule;
9.
				Whether the petitioner is presently under audit by the department;
				and
10. The signature of the
				petitioner or the petitioner's representative and date of signature. It must
				also include the name, mailing address, and telephone number of the petitioner
				and of the petitioner's representative and a statement indicating the person to
				whom communications concerning the petition should be directed. Petitions
				submitted by a representative must have a valid IDR power of attorney form or
				representative certification form, as applicable in accordance with rule
				701-7.6 (17A), on file with the
				department.