Iowa Admin. Code r. 701-7.2
These definitions apply to this chapter, unless the text states otherwise:
"Act" means the Iowa administrative procedure Act.
"Agency" means each board, commission, department, officer, or other administrative office or unit of the state.
"Appeal" means a dispute of a notice of assessment, refund denial, or other department action which may culminate in a contested case proceeding. "Protest" has the same meaning as appeal.
"Appeals section" means the section of the department designated by the director to administer the informal stage of the appeals process and participate in contested case proceedings for appeals before the department.
"Clerk" means the clerk of the legal services and appeals division or the clerk's designee.
"Contested case" means the same as defined in Iowa Code section 17A.2(5). This term also includes any matter defined as a no factual dispute contested case as provided in Iowa Code section 17A.10A.
"Declaratory order" means an order issued pursuant to Iowa Code section 17A.9.
"Department" or "IDR" means the Iowa department of revenue.
"Department of inspections and appeals" means the state department created by Iowa Code chapter 10A.
"Director" means the director of the department or the director's authorized representative.
"Division of administrative hearings" means the division of the department of inspections and appeals responsible for holding contested case proceedings pursuant to Iowa Code chapter 10A.
"Entity" means any taxpayer other than an individual or sole proprietorship.
"GovConnectIowa" means the e-services portal of the department.
"Informal stage" means the procedures of the appeals process described in rule 701-7.11 (17A).
"Intervene" means to file with the department a petition requesting that the petitioner be allowed to intervene in the proceedings for a declaratory order currently under the department's consideration.
"Issuance" means the date specified in the decision or order, the date of mailing of a decision, or order or date of delivery of the decision or order if service is by other means.
"Last-known address" means the last address associated with a taxpayer by tax type, as determined pursuant to rule 701-7.33 (421).
"License" means the whole or a part of any permit, certificate, approval, registration, charter, or similar form of permission required by statute.
"Licensing" means the department process respecting the grant, denial, renewal, revocation, suspension, annulment, withdrawal, or amendment of a license.
"Motion" means the same as defined in Iowa Rule of Civil Procedure 1.431.
"Party" means each person or agency named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party, including intervenors.
"Person" means any individual; estate; trust; fiduciary; partnership, including limited liability partnership; corporation; limited liability company; association; governmental subdivision; or public or private organization of any character or any other person covered by the Act other than an agency.
"Petition" means application for declaratory order, request to intervene in a declaratory order under consideration, or application for initiation of proceedings to adopt, amend or repeal a rule or document filed in licensing.
"Pleadings" means appeal, answer, reply or other similar document filed in a contested case proceeding, including contested cases involving no factual dispute.
"Presiding officer" means the person designated to preside over a proceeding involving the department. A presiding officer of a contested case involving the department will be either the director or a qualified administrative law judge appointed, pursuant to Iowa Code chapter 17A, by the division of administrative hearings established pursuant to Iowa Code section 10A.801. In cases in which the department is not a party, at the director's discretion, the presiding officer may be the director or the director's designee. The presiding officer of an administrative appeal is the director of the department.
"Proceeding" means informal, formal and contested case proceedings.
"Proposed decision" means the presiding officer's recommended findings of fact, conclusions of law, decision, and order in a contested case in which the director did not preside.
"Provision of law" means the same as defined in Iowa Code section 17A.2(10).
"Review unit" means the unit composed of the appeals section of the department and any of the attorney general's staff who have been assigned to review appeals filed by taxpayers.
"Rule" means the same as defined in Iowa Code section 17A.2(11).
"Small business" means the same as defined in Iowa Code section 17A.4A(8)"a."
"Taxpayer interview" means any in-person contact between an employee of the department and a taxpayer or a taxpayer's representative which has been initiated by a department employee.
"Taxpayer's representative" or "authorized taxpayer's representative" means an individual authorized to practice before the department under Iowa Code section 421.59; an individual who has been named as an authorized representative on a fiduciary return of income form filed under Iowa Code section 422.14, or a tax return filed under Iowa Code chapter 450, "Inheritance Tax," or chapter 450B, "Qualified Use Inheritance Tax"; or for proceedings before the department, any other individual the taxpayer designates who is named on a valid power of attorney if appearing on behalf of another.
Unless otherwise specifically stated, the terms used in these rules promulgated by the department shall have the meanings defined by the Act.
This rule is intended to implement Iowa Code chapter 17A.
Iowa Admin. Code r. 701-7.2
ARC 0251C, IAB 8/8/12, effective 9/12/12; ARC 1545C, IAB 7/23/14, effective 8/27/14; ARC 5940C, IAB 10/6/21, effective 11/10/21; ARC 6988C, IAB 4/19/23, effective 5/24/23