Ariz. Admin. Code § 15-10-401

Current through Register Vol. 30, No. 25, June 21, 2024

Section R15-10-401 - Application for Reimbursement of Fees and Other Costs Related to an Administrative Proceeding

A. To apply for reimbursement of reasonable fees and other costs, as provided in A.R.S. § 42-2064, a taxpayer shall file a written application with the Department's problem resolution officer.

B. An application shall include the following:

1. Taxpayer's name, address, and identification number;

2. Identification of the tax type and the administrative proceeding for which reimbursement is sought;

3. An explanation of why the taxpayer alleges that the position of the Department in the administrative proceeding was not substantially justified;

4. If multiple issues were presented in the administrative proceeding and the taxpayer did not prevail on all issues, an explanation of:

a. The issue or set of issues on which the taxpayer prevailed,

b. The issue or set of issues on which the taxpayer did not prevail, and

c. The issue or set of issues on which the taxpayer prevailed and why the issue or set of issues presented in the administrative proceeding is the most significant.

5. A statement that the taxpayer did not unduly and unreasonably protract the administrative proceeding for which reimbursement is sought;

6. A statement that the reason the taxpayer prevailed is not due to an intervening change in the applicable law; and

7. A detailed explanation of the nature and amount of each specific item for which reimbursement is sought.

C. An application may also include any other matters that the taxpayer wishes the Department's problem resolution officer to consider in determining whether and in what amount reimbursement should be made.

D. The taxpayer shall sign the application and verify under penalty of perjury that the information provided in the application and any accompanying material is accurate and complete.

E. If a paid representative of the taxpayer prepares the application, the representative shall also sign the application and verify under penalty of perjury that the information provided in the application and all accompanying material is accurate and complete.

F. Fees and costs incurred in making application for reimbursement or regarding an appeal of a decision for reimbursement do not relate to an administrative proceeding in connection with an assessment, determination, collection, or refund of tax and are not reimbursable.

Ariz. Admin. Code § R15-10-401

Adopted effective March 13, 1998 (Supp. 98-1). Amended by final rulemaking at 7 A.A.R. 2900, effective June 13, 2001 (Supp. 01-2).