[§231-7.5]  Expedited appeals and disputeresolution program.  (a)  The department shall be authorized to implementan administrative appeals and dispute resolution program that shallexpeditiously resolve all tax, penalty, interest, fine, assessment, and othersuch disputes between the department and the taxpayer or return preparer.  Thedirector or the director's designee, who shall report directly and beanswerable solely to the director, shall serve as an independent appealsofficer and shall be authorized to compromise, settle, or otherwise resolve anydispute on any basis, including hazards and costs of litigation, consideringequally the position of the taxpayer and the department on an impartial basis. The independent appeals officer shall not be influenced by any department taxcompliance initiatives and policies, or loss of revenue to the State. Decisions of the independent appeals officer shall be in writing stating thefacts, analysis, and conclusions in support, which shall be provided to the taxpayerand return preparer.  Persons who currently serve or have served in theprevious five years as an auditor, audit supervisor or manager, collector,collection supervisor or manager, district manager or supervisor, or taxcompliance administrator, shall not be eligible to be the director's designee.

(b)  Notwithstanding any other law to thecontrary, including tax appeal procedures set forth under chapter 232, ataxpayer shall be eligible to petition the department once for participation inthe administrative appeals and dispute resolution program after issuance of anotice of proposed assessment; provided that if a taxpayer has filed a taxappeal with the tax appeal court or other court, the taxpayer shall first berequired to obtain the approval of the director and permission from therespective court prior to petitioning the department for participation.  Thedirector shall have the right to deny a petition for cause.

(c)  The department shall adopt procedures tocarry out the purposes of this section, including procedures relating to exparte communications between the director or the director's designee and otherdepartment personnel to ensure that such communications do not compromise orappear to compromise the independence of the administrative appeals and disputeresolution program. [L 2009, c 166, §15]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.