18- 674 C.M.R. ch. 100, § 2-205 - Recommended Decision of the Appeals Officer

1. Contents of recommended decision

Following the conference or, if the Taxpayer did not request a conference, following review of the documentary record, the Appeals Officer will prepare a recommended decision for consideration by the Board. The recommended decision will include at a minimum:

A. A clear and concise statement of the matter which is the subject of the appeal and of the issues which must be resolved to decide the appeal;

B. The date and place of the conference and participants at the conference, if one was requested;

C. The evidence upon which the recommended decision is based;

D. Findings of fact and law, which must be sufficient to apprise the parties and the Board of the basis for the recommended decision;

E. A clear statement of result resolving all material issues under consideration; and

F. A clear explanation of the reasoning underlying the result, including references to applicable record citations, laws, and rules.

2. Comments, modification, and delivery to the Board

A. Before submitting the recommended decision to the Board for its consideration, the Appeals Officer shall send a copy of the decision to each of the parties for their review and comment. A party's comments must be in writing, may be no more than 3 pages in length, and must be filed by the deadline set by the Appeals Officer. A copy of the comments must be delivered to the opposing party at the same time they are filed with the Appeals Officer.

B. The Appeals Officer may, but is not required to, modify the recommended decision in response to the parties' comments. If the recommended decision is modified in response to comments, the Appeals Officer will send a copy of the modified recommended decision to the parties for further comment. Any comments must be in writing, may be no more than 3 pages in length, and must be received by the deadline set by the Appeals Officer. A copy of the comments must be delivered to the opposing party at the same time they are filed with the Appeals Officer. If the Appeals Officer does not modify the recommended decision, he or she will send the parties a written response to their comments.

C. The Chief Appeals Officer will deliver copies of the recommended decision to the Board, both as originally written and, if applicable, as modified, together with the parties' written comments and the Appeals Officer's written responses to the comments.

D. The Appeals Officer will send to each party a copy of the recommended decision as delivered to the Board.

Notes

18- 674 C.M.R. ch. 100, § 2-205