Title 15 . Revenue

Chapter 5 . (Repealed)

Section 20. Informal conferences

15 AAC 05.020. Informal conferences

(a) Upon receipt of a written request for appeal under 15 AAC 05.010 requesting an informal conference, an appeals officer will promptly schedule the informal conference. If the appeal concerns a permanent fund dividend denial, the request must be accompanied by the $25 appeal fee required by AS 43.23.015 (g), except that the appeal fee is waived for an appeal brought by an agency of the state on behalf of an individual; an individual who meets the indigency waiver standard in AS 43.23.015 (i) may apply for a waiver of the appeal fee on a form prescribed and furnished by the department. The informal conference will be conducted in person, through correspondence, or by telephone, audio, or video teleconference, or other electronic means. The appeals officer shall make available to the person who filed the request for appeal the relevant portion of that person's file, and shall explain at the informal conference the action taken by the department. A person who wants to present facts and information in support of its position must bring all pertinent books, records, schedules, and other documents to the conference. The appeals officer may copy any of the books, records, schedules, and other documents brought to the conference or otherwise made available to the appeals officer. The person who filed the request shall supply additional information that the appeals officer considers necessary.

(b) After considering the facts, information, and arguments presented at the informal conference, the appeals officer shall promptly render a written decision. The decision must identify the issues in controversy for purposes of further appeal. If the appeals officer believes that modification of the department's action is appropriate, modification must be made and reflected in the written decision.

(c) The decision of the appeals officer is final for purposes of appeal to a formal hearing under 15 AAC 05.030 but is not a final administrative determination for purposes of appeal to the superior court.

(d) This section does not apply to an administrative review conducted under 15 AAC 125.

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

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