Section 1320-01-02-.05 - REQUEST FOR INFORMAL CONFERENCE(1)(a) A request for an informal conference must be submitted in writing to the Commissioner of Revenue or the Commissioner's designee in the Department's Administrative Hearing Office.(b) The conference request must be signed by the taxpayer or the taxpayer's authorized representative. If the request is signed by an authorized representative, a Power of Attorney should be provided to the Administrative Hearing Office within five (5) business days.(c) Statements of legal arguments and supporting documentation should be provided, where practicable, to the Administrative Hearing Office at least two weeks prior to the date of the informal conference. Upon written request by the taxpayer, the Commissioner or the Commissioner's designee may grant, in the Commissioner's or designee's discretion, a continuation of the conference in writing for a period of time reasonably necessary for the taxpayer to provide additional information or documentation relevant to the proposed assessment. A continuation may be granted either before or after the conference is held. If the taxpayer fails to provide such additional information or documentation during the time specified for the continuance, the conference decision shall be issued based on the information and documentation available at that time. Additionally, if the taxpayer fails to provide such additional information or documentation during the time specified for the continuance, the Commissioner or the Commissioner's designee may decline to consider a request for reconsideration that is based on any such additional information or documentation provided after the conference decision is issued.(2) The written request will be deemed timely:(a) If made via United States mail or a private delivery service that is designated by the Internal Revenue Service under I.R.C. §7502 and transmitted within thirty (30) days after the date of the notice of proposed assessment. A request for an informal conference is a tax document and, when transmitted through the United States Postal mail or a designated private delivery service, its timely filing date shall be determined in accordance with the provisions of T.C.A. § 67-1-107.(b) If made via facsimile, electronic mail, or a non-designated delivery service and received by the Department on or before thirty (30) days after the date of the notice of proposed assessment.(3) The day that a notice of proposed assessment is dated shall not be included in calculating the thirty (30) days.(4) In the event that the thirtieth (30th) day after the date of a notice of proposed assessment falls on a Saturday, a Sunday, a legal holiday, or a day when state offices in Nashville are closed, the thirty (30) day period shall run at the end of the next day which is not a Saturday, a Sunday, a legal holiday, or a day when state offices in Nashville are closed.(5) The person designated to respond to the issues contested at the informal conference shall sign and date the letter by which the taxpayer or his representative is advised of the decision(s) made on the issue(s) contested at the conference. The signature date shall be considered the date the informal conference decision is issued.Tenn. Comp. R. & Regs. 1320-01-02-.05
Original rule filed June 28, 2000; effective September 11, 2000. Amendments filed June 28, 2016; effective 9/26/2016.Authority: T.C.A. §§ 1-3-102, 15-1-101, 67-1-102(A), 67-1-102, 67-1-107, and 67-1-1801.