Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 7 APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.7.1 Applicability and scope of rules.
701.7.2 Definitions.
701.7.3 How to submit an appeal, petition or related documents; service.
701.7.4 Time requirements for filings.
701.7.5 Form and style of documents.
701.7.6 Authorized representatives—powers of attorney and representative certifications.
701.7.7 Docket.
701.7.8 Identifying details, requests for redaction.
701.7.9 Appeals.
701.7.10 Resolution of tax liability.
701.7.11 Informal stage of the appeals process.
701.7.12 Dismissal of appeals.
701.7.13 Expedited hearings and demands to waive informal proceedings.
701.7.14 Answer.
701.7.15 Subpoenas.
701.7.16 Commencement of contested case proceedings.
701.7.17 Discovery.
701.7.18 Prehearing conference.
701.7.19 Contested case proceedings.
701.7.20 Interventions.
701.7.21 Record and transcript.
701.7.22 Application for rehearing.
701.7.23 Ex parte communications and disqualification.
701.7.24 Declaratory order—in general.
701.7.25 Department procedure for rule making.
701.7.26 Public inquiries on rule making and the rule-making records.
701.7.27 Criticism of rules.
701.7.28 Waiver of certain department rules.
701.7.29 Petition for rule making.
701.7.30 Procedure for nonlocal business entity bond forfeitures.
701.7.31 Abatement of unpaid tax.
701.7.32 Time and place of taxpayer interviews.
701.7.33 Mailing to the last-known address or personal delivery of notices of assessment and refund denial letters.
701.7.34 Power of attorney.
701.7.35 Taxpayer designation of tax type and period to which voluntary payments are to be applied.
701.7.36 Tax return preparers.
701.7.37 Appeals of director’s rejection of assessor appointment or reappointment.
701.7.38 Appeals and hearings regarding the director’s intent to remove a member of the board of review.
701.7.39 Licenses.