Title 15 . Revenue

Chapter 5 . (Repealed)

Section 10. Request for appeal

15 AAC 05.010. Request for appeal

(a) An appeal is initiated by filing a request for appeal. For the purpose of this section, "request for appeal" includes a request for a formal hearing under AS 25.25.101 - AS 25.25.903 , AS 25.27.010 - AS 25.27.900 , AS 43.55.013 , and AS 43.56.110 but does not include a request for an administrative review under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, 15 AAC 125.410, 15 AAC 125.418, 15 AAC 125.420, 15 AAC 125.425, 15 AAC 125.440, 15 AAC 125.505, 15 AAC 125.510, 15 AAC 125.550, 15 AAC 125.560, 15 AAC 125.610, 15 AAC 125.630, 15 AAC 125.710, or 15 AAC 125.715. A request for appeal filed under this section must

(1) state the department action to which the person objects and the relief sought;

(2) state the grounds for the objection, including a brief summary of the facts at issue, the legal authority, and, if appropriate, any generally accepted accounting principles that support the request for appeal;

(3) be signed

(A) by the taxpayer or the taxpayer's authorized representative or, in the case of an appeal under 15 AAC 56.015(c) , by the municipality or the municipality's authorized representative;

(B) in the case of an appeal of a permanent fund dividend denial or assessment, by the adult applicant or the adult sponsor or authorized representative of the applicant; or

(C) in the case of an appeal of a child support administrative review decision or an appeal of a decision granting or denying a petition for modification, by the parent appealing or authorized representative of that person; and

(4) if the request for appeal concerns a tax, tax credit, or license fee matter under AS 43, state whether an informal conference is requested, or waived in favor of proceeding directly to a formal hearing.

(b) In order to be timely filed, a request for appeal must conform to the following requirements, as applicable:

(1) if the request for appeal concerns a tax, tax credit, or license fee matter under AS 43, except one described in (2), (3) or (4) of this subsection, the request must be filed with the appropriate division within 60 days after the mailing date of the department's notice of the action to which the person objects or within 60 days after the department's notice is delivered in person; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;

(2) if the request for appeal concerns the monthly production rate or the monthly production at the economic limit under AS 43.55.013 , the request must be filed with the office of the commissioner before January 15 of the year of production or within five months after the commencement of production, whichever is later; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;

(3) if the request for appeal concerns whether property that has been assessed by the department is subject to tax under AS 43.56, the request must be filed with the appropriate division within 60 days after the date of the assessment notice; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;

(4) if the request for appeal concerns the fixing by the department of the amount of tax due under AS 43.56, which is not within the jurisdiction of the State Assessment Review Board, or the imposition of a penalty, the request must be filed with the appropriate division within 60 days after the date of the statement of the amount of tax or penalty, or within 60 days after the date of the assessment notice; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department;

(5) if the request for appeal concerns a permanent fund dividend matter under AS 43.23, the request must be filed with the permanent fund dividend division within 30 days after the date of the notice of assessment or disallowance; a request for appeal must be accompanied by a $25 appeal fee, if applicable; the appeal fee must be in the form of a check or money order; if the request is mailed, it must be addressed in accordance with the appeal form provided by the department.

(6) if the request for appeal concerns a child support matter under AS 25.25 or AS 25.27, the request for appeal must be filed with the child support services agency within 30 days after the date of an administrative review decision issued under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, 15 AAC 125.505, or 15 AAC 125.710;

(c) A request for appeal is filed on the date it is personally delivered, or, if delivered to the department by United States mail, the date of the United States postmark or official postmark of a foreign country stamped on the properly addressed cover in which the request is mailed. If the postmark is not the official postmark of a foreign country or the United States Postal Service, such as that made by a private postage or mailing machine, the postmark date will be the filing date only to the extent provided for by the United States Treasury in 26 C.F.R. 301.7502-1(c)(1)(iii)(b). If the due date falls on a Saturday, Sunday, or holiday, the due date is the next working day. A current mailing address must be provided to the department with the request for appeal, and any change in mailing address after the request for appeal is filed must be reported to the department immediately. If the department mails a document by registered or certified mail, service is effective if the mailing is addressed to the latest address provided to the department.

(d) At an informal conference and at a formal hearing, a person may be represented by an attorney, by a certified public accountant, or by another representative. A representative, other than an attorney, must file a completed power of attorney at the time the representative enters an appearance in the proceeding.

(e) A person or a representative may review the records on file with the department that are relevant to that person's request for appeal. A review under this subsection may be conducted at the offices of the department during regular working hours. Copies of the records on file will be furnished upon receipt of the applicable copying fee.

(f) In tax and license fee matters under AS 43, if a person fails to file a request for appeal within the time specified in this section, that person has no further right of appeal until the tax, license fee, penalty, or interest is paid.

(g) In tax and license fee matters under AS 43, if a notice shows an amount due the department, the uncontested portion of the amount due, if any, must be paid within 60 days after the date of the notice. If the uncontested amount is not paid within 60 days, collection action will be taken on that amount even if the taxpayer has filed a request for appeal. Payment of the total amount due may be made at any time before the informal conference or the formal hearing. If the department has reason to believe that collection of the total amount due might be jeopardized by delay, immediate payment of the total amount will be demanded. Payment in full does not affect the taxpayer's right to an informal conference or a formal hearing.

(h) Notwithstanding the provisions of 15 AAC 05.001 - 15 AAC 05.050, to appeal a denial of a permanent fund dividend, including a related assessment, an individual must first request an informal conference and the department must issue a decision under 15 AAC 05.020 before the individual may request a formal hearing.

( i ) Notwithstanding the provisions of 15 AAC 05.001 - 15 AAC 05.050, to appeal a child support matter, an individual shall first request an administrative review and the child support services agency will issue a decision under 15 AAC 125.118, 15 AAC 125.216, 15 AAC 125.222, 15 AAC 125.226, 15 AAC 125.242, 15 AAC 125.246, 15 AAC 125.252, 15 AAC 125.321, 15 AAC 125.331, 15 AAC 125.335, 15 AAC 125.505, or 15 AAC 125.710 before the individual may request a formal hearing.

History: Eff. 1/12/64, Register 12; am 5/31/78, Register 66; am 12/26/80, Register 76; am 4/21/88, Register 106; am 1/1/93, Register 124; am 12/24/93, Register 128; em am 11/20/96 - 3/19/97, Register 140; am 4/18/97, Register 142; am 10/1/98, Register 147; am 1/1/2003, Register 164; am 1/1/2006, Register 176

Authority: AS 25.27.020

AS 43.05.010

AS 43.05.080

AS 43.05.240

AS 43.23.015

AS 43.23.055

AS 43.55.110

AS 43.56.200

Editor's note: As of Register 171 (October 2004), and acting under AS 44.62.125 (b)(6) and sec. 12, ch. 107, SLA 2004, the regulations attorney made technical changes to reflect the name change of the child support enforcement agency to the child support services agency made by sec. 1, ch. 107, SLA 2004.