Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
These definitions apply to this chapter, unless the text
				  states otherwise:
"Act"
means the Iowa administrative
				  procedure Act.
"Agency"
means each board, commission,
				  department, officer, or other administrative office or unit of the
				  state.
"Appeal"
means a dispute of a notice of
				  assessment, refund denial, or other department action which may culminate in a
				  contested case proceeding. "Protest" has the same meaning as appeal.
"Appeals section"
means the section of the
				  department designated by the director to administer the informal stage of the
				  appeals process and participate in contested case proceedings for appeals
				  before the department.
"Clerk"
means the clerk of the legal
				  services and appeals division or the clerk's designee.
"Contested case"
means the same as defined
				  in Iowa Code section 17A.2(5). This
				  term also includes any matter defined as a no factual dispute contested case as
				  provided in Iowa Code section
				  17A.10A.
"Declaratory order"
means an order issued
				  pursuant to Iowa Code section
				  17A.9.
"Department"
or
"IDR"
means
				  the Iowa department of revenue.
"Department of inspections and appeals"
means the state department created by Iowa Code chapter 10A.
"Director"
means the director of the
				  department or the director's authorized representative.
"Division of administrative hearings"
means
				  the division of the department of inspections and appeals responsible for
				  holding contested case proceedings pursuant to Iowa Code chapter 10A.
"Entity"
means any taxpayer other than an
				  individual or sole proprietorship.
"GovConnectIowa"
means the e-services portal
				  of the department.
"Informal stage"
means the procedures of the
				  appeals process described in rule
				  701-7.11 (17A).
"Intervene"
means to file with the
				  department a petition requesting that the petitioner be allowed to intervene in
				  the proceedings for a declaratory order currently under the department's
				  consideration.
"Issuance"
means the date specified in the
				  decision or order, the date of mailing of a decision, or order or date of
				  delivery of the decision or order if service is by other means.
"Last-known address"
means the last address
				  associated with a taxpayer by tax type, as determined pursuant to rule
				  701-7.33 (421).
"License"
means the whole or a part of any
				  permit, certificate, approval, registration, charter, or similar form of
				  permission required by statute.
"Licensing"
means the department process
				  respecting the grant, denial, renewal, revocation, suspension, annulment,
				  withdrawal, or amendment of a license.
"Motion"
means the same as defined in Iowa
				  Rule of Civil Procedure 1.431.
"Party"
means each person or agency named or
				  admitted as a party, or properly seeking and entitled as of right to be
				  admitted as a party, including intervenors.
"Person"
means any individual; estate;
				  trust; fiduciary; partnership, including limited liability partnership;
				  corporation; limited liability company; association; governmental subdivision;
				  or public or private organization of any character or any other person covered
				  by the Act other than an agency.
"Petition"
means application for declaratory
				  order, request to intervene in a declaratory order under consideration, or
				  application for initiation of proceedings to adopt, amend or repeal a rule or
				  document filed in licensing.
"Pleadings"
means appeal, answer, reply or
				  other similar document filed in a contested case proceeding, including
				  contested cases involving no factual dispute.
"Presiding officer"
means the person
				  designated to preside over a proceeding involving the department. A presiding
				  officer of a contested case involving the department will be either the
				  director or a qualified administrative law judge appointed, pursuant to Iowa
				  Code chapter 17A, by the division of administrative hearings established
				  pursuant to Iowa Code section
				  10A.801. In cases in which the
				  department is not a party, at the director's discretion, the presiding officer
				  may be the director or the director's designee. The presiding officer of an
				  administrative appeal is the director of the department.
"Proceeding"
means informal, formal and
				  contested case proceedings.
"Proposed decision"
means the presiding
				  officer's recommended findings of fact, conclusions of law, decision, and order
				  in a contested case in which the director did not preside.
"Provision of law"
means the same as defined
				  in Iowa Code section 17A.2(10).
"Review unit"
means the unit composed of the
				  appeals section of the department and any of the attorney general's staff who
				  have been assigned to review appeals filed by taxpayers.
"Rule"
means the same as defined in Iowa
				  Code section 17A.2(11).
"Small business"
means the same as defined
				  in Iowa Code section 17A.4A(8)
"a."
"Taxpayer interview"
means any in-person
				  contact between an employee of the department and a taxpayer or a taxpayer's
				  representative which has been initiated by a department employee.
"Taxpayer's representative"
or
"authorized taxpayer's representative"
means an individual
				  authorized to practice before the department under Iowa Code section
				  421.59; an individual who has
				  been named as an authorized representative on a fiduciary return of income form
				  filed under Iowa Code section
				  422.14, or a tax return filed
				  under Iowa Code chapter 450, "Inheritance Tax," or chapter 450B, "Qualified Use
				  Inheritance Tax"; or for proceedings before the department, any other
				  individual the taxpayer designates who is named on a valid power of attorney if
				  appearing on behalf of another.
Unless otherwise specifically stated, the terms used in these
				  rules promulgated by the department shall have the meanings defined by the
				  Act.
This rule is intended to implement Iowa Code chapter
				  17A.