1.
Providing information and evidence
to the Appeals Office
A. Following the
filing of the statement of appeal, whether or not an Appeals Conference is
scheduled, the Appeals Office shall request that the Taxpayer submit written
materials that explain and support the Taxpayer's position regarding the
Bureau's reconsidered decision and identify the relief the Taxpayer is seeking.
These materials may consist of no more than 10 pages of legal and factual
arguments, to which may be attached any documentary evidence or affidavits the
taxpayer wishes the Appeals Officer to consider. The Taxpayer's submission must
be filed no later than 21 days from the date the Taxpayer receives the Appeals
Officer's request. A copy of the materials must be provided to the Bureau at
the time that they are delivered to the Appeals Officer.
B. After receiving the Taxpayer's written
submission, the Bureau may submit a written response to the Taxpayer's
arguments and evidence, consisting of no more than 10 pages of legal or factual
arguments, to which may be attached any documentary evidence or affidavits the
Bureau wishes the Appeals Officer to consider. This response must be filed no
later than 21 days from the date of the Bureau's receipt of the Taxpayer's
submission. The Bureau must deliver a copy of its response to the Taxpayer at
the same time it delivers its response to the Appeals Officer.
C. No later than 7 days after receiving the
Bureau's response, the Taxpayer may submit a reply, a copy of which must be
delivered to the Bureau at the same time it is delivered to the Appeals
Officer. The Taxpayer's reply must be limited to the arguments and issues
raised by the Bureau in its response, and must consist of no more than 5 pages
of legal and factual arguments, to which may be attached any documentary
evidence or affidavits the taxpayer wishes the Appeals Officer to consider.
D. The authenticity of all
documents submitted by the parties is deemed admitted unless subject to a
written objection made no later than 14 days from the date of their submission
to the Appeals Officer.
E. Upon a
party's request, and with a showing of good cause, the Appeals Officer may
extend the deadlines and increase the page limits for submissions made pursuant
to this section.
2.
Additional evidence
If, during the course of the conference or, where no
conference was requested, during the Appeals Officer's review of the parties'
submissions, it appears that additional evidence or factual or legal analysis
is necessary for the fair determination of the appeal, the Appeals Officer may
set a deadline for the submission of any such additional evidence or analysis,
and shall provide an opportunity for the non-submitting party to file a written
response to such evidence or analysis.
3.
Appeals Conference
Appeals Conferences shall ordinarily be held at the Board's
offices at 108 Sewall Street in Augusta, Maine. An Appeals Conference shall be
conducted in an informal manner. The Appeals Officer shall ensure that both the
Taxpayer and the Bureau's Representative have an equal opportunity to present
testimony and arguments. The parties may present oral and documentary evidence
at the Appeals Conference and the Appeals Officer may allow the parties to
question one another directly. The Appeals Conference may be conducted in whole
or in part via telephone. The Appeals Conference may be recessed and reconvened
as the Appeals Officer deems necessary or appropriate for the fair
determination of the appeal.
