Prior to issuing an order granting or denying a waiver or variance, the director may request additional information from the petitioner relating to the petition and surrounding circumstances. Upon request, the department shall provide a copy of the whole record or any portion of the record at cost. 7.4(2) In all cases where the time for the filing of a protest or the performance of any other act shall be fixed by law, the time so fixed by law shall prevail over the time fixed in these rules. The presiding officer of an administrative appeal is the director of the department. b. All documents or papers required to be filed with the department shall be considered as timely filed if they are either received by the department's principal office or are postmarked for delivery to the department's principal office within time limits as prescribed by law or by rules or orders of the department. The opposing party may file, within 20 days after service of such application or notice by the director, a resistance setting forth in detail why the case should not be transferred. "Affiliate or subsidiary of an entity dominant in its field of operation. " b. The presiding officer may render a proposed or final decision imposing appropriate sanctions for violations of this rule, including default, a decision against the offending party, censure, suspension, or revocation of the privilege to practice before the department or the administrative hearings division. 7.23(1) Ex parte communication. GovConnectIowa is available now | North Scott Press The petition must be typewritten or legibly handwritten in ink and must substantially conform to the following form: A petition may be filed using the form available on GovConnectIowa or the form available on the department's website. 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. 7.28(15) When deemed denied. A declaratory order is effective on the date of issuance. In addition to the requirements of rule, , the notice shall contain a statement of facts or conduct and the provisions of law which warrant the revocation, suspension, annulment, or withdrawal of the license. shall be in writing and shall contain a reference to the particular person and rule or rule provision to which the order pertains, a statement of the relevant facts and reasons upon which the action is based, and a description of the narrow and precise scope and operative time period of a waiver, If a petition requested the deletion of identifying details, then the order must either redact the details prior to the placement of the order in the public record file referenced in subrule. If an application for reinstatement is filed after the 30-day deadline, the application shall be dismissed by the director or the department employee designated by the director. , the department shall mail notice of the adopted rule to registered businesses or organizations prior to the time the adopted rule is published in the Iowa Administrative Bulletin. The caption of the application shall be basically in the form set out in subrule 7.8(6) 7.9(6) except the type of proceeding shall be designated as a bond forfeiture collection. Otherwise, the motion must be filed with the clerk of the hearings section and ruled upon by the director. 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, Fourth First Floor, Des Moines, Iowa 50309 50319. The date of filing for appeal requests, petitions, or other related documents shall be: 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. The presiding officer, at the request of the director, shall promptly forward to the director all or a portion of the file or record in the contested case proceeding. Petitions for waiver or variance. a. The department also keeps a record of the status of every rule within the rule-making procedure. contested case hearings, or investigative reports relating to the activity within the last five years; Any information known to the petitioner relating to the department's treatment of similar cases; The name, address, and telephone number of any public agency or political subdivision which might be affected by the granting of a waiver, The name, address, and telephone number of any person or entity that would be adversely affected by the granting of the waiver, The name, address, and telephone number of any person with knowledge of the relevant facts relating to the proposed waiver, Signed releases of information authorizing persons with knowledge of relevant facts to furnish the department with information relating to the waiver, If the petitioner seeks to have identifying details deleted, which deletion is authorized by statute, such details must be listed with the statutory authority for the deletion; and. 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." Types of motions include, but are not limited to: (1)Motion for continuance. (17A), the transfer, if any, would be made after the director makes a ruling on the objection. (17A), on file with the department, or one should be included with the appeal. 7.5(2) Paper. Method of service, time of filing, and proof of mailing shall be as provided in rules 7017.8(17A) and 7017.21(17A) 7017.3(17A) and 7017.4(17A). A declaratory order is effective on the date of issuance. A licensee whose license may be revoked, suspended, annulled, or withdrawn, may file a petition as provided in subrule 7.23(3) 7.39(3) with the clerk of the hearings section prior to the hearing. a. 7.29(5) Status of petition. d. However, information acquired by the department in a related investigation of the taxpayer is binding upon the department, e.g., where the taxpayer files a power of attorney showing a change of address. Adverse parties shall have ten days to respond to a motion to vacate. See rule, The department shall not revoke, suspend, annul or withdraw any license until written notice is served by personal service or restricted certified mail pursuant to rule, within the time prescribed by the applicable statute and the licensee whose license is to be revoked, suspended, annulled, or withdrawn, is given an opportunity to show at an evidentiary hearing conducted pursuant to rule, compliance with all lawful requirements for the retention of the license. 7.3(2) Filings with the department of inspections and appeals and service upon the department during contested case proceedings. In addition to the text of this subrule, the department adds that the payment for the subscription and the subscription term is one year. Inquiries concerning the status of a petition for rule making may be made to the Office of the Director, Department of Revenue, Hoover State Office Building, Fourth Floor, 1305 East Walnut Street, Des Moines, Iowa 50319. 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.". unless a written request expressly waives one or more of the items listed in the section. The following shall constitute personal delivery to a taxpayer: Personal service upon a taxpayer by any method deemed sufficient to constitute personal service of an original notice pursuant to the Iowa Rules of Civil Procedure. 7.5(4) GovConnectIowa. Any interested person, association, agency, or political subdivision may submit a written request to the administrative rules coordinator for the department to conduct a formal review of a specified rule. At the proceeding, those who participate shall indicate their names and addresses, identify any persons or organizations they may represent, and provide any other information relating to their participation deemed appropriate by the presiding officer. If it is signed by the taxpayer, include the address and telephone number of the taxpayer in the signature block. The following subrules shall govern the procedure for that forfeiture. No costs for serving a subpoena will be allowed if the subpoena is served by any person other than the sheriff. Click the " More ." tab. This requires a detailed accounting of the nature of each cost, the amount of each cost, and to whom the cost was paid or owed; Whether alleged litigation costs are reasonable or necessary; burden of demonstrating all of these points. A licensee whose license may be revoked, suspended, annulled, or withdrawn, may file a petition as provided in subrule, prior to the hearing. This rule is intended to implement Iowa Code section sections 17A.13, 421.9, 421.17, and 422.70. X.10(17A) Exemptions from public rule-making procedures. means the department process respecting the grant, denial, renewal, revocation, suspension, annulment, withdrawal, or amendment of a license. " e. Time period for analysis. All motions shall state the relief sought and the grounds upon which the motions are based. 7.16(1) When requesting a contested case hearing with the department of inspections and appeals, the department shall complete a transmittal form consistent with rule 48110.4(10A). If a party objects to a determination under rule 7017.17(17A), the transfer, if any, would be made after the director makes a ruling on the objection. of all briefs shall be filed. If, during the course of the hearing, a party first becomes aware of evidence of bias or other grounds for disqualification, the party may move for disqualification but must establish the grounds by the introduction of evidence into the record. 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. Business owners with existing tax permits are required to create a new logon in GovConnectIowa to access current Iowa tax accounts. Login Please visit tax.iowa.gov to learn more about tax filing options. d. File-stamped copy. Amend rule 7017.31(421) as follows: 7017.31(421) Abatement of unpaid tax. The record of the oral proceedings or the transcription thereof shall be filed with and maintained by the department for at least five years from the date of the decision. d. Substantially equal protection of public health, safety, and welfare will be afforded by means other than that prescribed in the rule or rule provision for which the waiver or variance is requested. Item 23. 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. 7.4(1) Computing time. Oral proceedings shall be open to the public and shall be recorded by stenographic or electronic means. The review unit may request clarification of the issues from the, to the taxpayer or taxpayer's representative, unless the issues may be more expeditiously determined in another manner or it is determined that. The department may request that the petitioner submit additional information or argument concerning the petition. Therefore, X may pay an amount of tax, penalty. If the director retains a contested case for evidentiary hearing and the department is a party, the initial presiding officer will be the director. The body of the application for hearing must substantially resemble the body of the protest described in subrule 7.8(7) 7.9(6). When findings are issued, the Subject to the limitations in rule 7017.13(17A,421), the department will file an answer within 30 days of receipt of written notification demand for a contested case hearing from the protester stating disagreement with the findings taxpayer. 7.5(1) Requirements applicable to all filings under this chapter. a. A party that has knowledge of a prohibited communication by any party or presiding officer should file a copy of the written prohibited communication or a written summary of the prohibited oral communication with the clerk.