18-674-100 Me. Code R. § 1-106
When a statement of appeal is received, the Chief Appeals Officer will assign the appeal to an Appeals Officer for the purposes set forth in part 2 of this chapter.
If an Appeals Conference was requested it will be scheduled as soon as practicable, taking into account the availability of the parties. In conformity with 36 M.R.S. §151-D(10)(B), the Appeals Office will provide the parties with at least 10 working days' notice of the date, time and place of the Appeals Conference, except that an Appeals Conference may be held with fewer than 10 working days' notice if a mutually convenient date, time, and place can be arranged.
The Appeals Conference may be re-scheduled at a party's request for good cause shown or by consent or agreement of the parties and the approval of the Appeals Officer. The parties will be given 10 working days' notice of the re-scheduled conference. An Appeals Conference can be re-scheduled with fewer than 10 working days' notice with the mutual agreement of the parties.
If at any time during an Appeals Conference an unrepresented Taxpayer clearly states that the Taxpayer wishes to consult with an attorney, a certified public accountant, an enrolled agent, an enrolled actuary, or any other person, the Appeals Officer may suspend the Appeals Conference for a reasonable period of time to allow the Taxpayer to do so.
Due to the confidentiality of Taxpayer information mandated by 36 M.R.S. §191, attendance at the Appeals Conference shall be limited to the Appeals Officer, the parties, their representatives and witnesses. Any other individuals agreed to by the parties may attend the conference if advance written notice is given to the Appeals Officer.
As provided by 36 M.R.S. §151-D(10)(D), if no Appeals Conference has been requested, the Appeals Officer shall prepare a recommended decision for the Board's consideration based upon the written materials submitted in accordance with the provisions of section 201 of this chapter.
18-674 C.M.R. ch. 100, § 1-106