In the event that a proper appeal has been filed as provided hereinafter, other department personnel, when authorized by the appeals section, shall have the authority to discuss the resolution of any matter in the appeal either with the taxpayer or the taxpayer's representative. The personnel shall report their activities in this regard to the appeals section, and the section shall be authorized to approve or reject any recommendations made by the appropriate personnel to resolve an appeal.
This rule is intended to implement Iowa Code chapter 17A.
Iowa Admin. Code r. 701-7.10