Iowa Admin. Code r. 701-7.13 - [Effective until 3/26/2025] Expedited hearings and demands to waive informal proceedings
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.
(2)
Waiver of informal proceedings. Pursuant to Iowa Code section
421.60(2)
"g," a taxpayer may make a written demand for a contested case
proceeding after a period of six months from the filing of a proper appeal.
Demands made prior to six months will be treated as premature and must be
resubmitted six months or later from the filing of the appeal. Upon receipt of
a timely written demand, the department shall file its answer within 30 days
after receipt of the demand. If the department fails to file its answer within
this 30-day period, interest shall be applied in the manner described in the
introductory paragraph to rule
701-7.14 (17A).
This rule is intended to implement Iowa Code sections 17A.12 and 421.60.
Notes
ARC 5940C, IAB 10/6/21, effective 11/10/21
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Taxpayers that desire to demand a
(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.
(2) Waiver of informal proceedings. Pursuant to Iowa Code section 421.60(2)"g," a taxpayer may make a written demand for a contested case proceeding after a period of six months from the filing of a proper appeal . Demands made prior to six months will be treated as premature and must be resubmitted six months or later from the filing of the appeal . Upon receipt of a timely written demand, the department shall file its answer within 30 days after receipt of the demand. If the department fails to file its answer within this 30-day period, interest shall be applied in the manner described in the introductory paragraph to rule 701-7.14 (17A).
This
Notes
ARC 5940C, IAB 10/6/21, effective 11/10/21