280-20-55 R.I. Code R. § 4.14

Current through June 20, 2024
Section 280-RICR-20-55-4.14 - Appeals
A. Any Tax Return Preparer receiving notice of the Tax Administrator's intent to impose civil and administrative penalties, including suspension or revocation of the privilege to file Returns with the Division may request an administrative hearing on the notice of intent to suspend or revoke.
B. In order to request this hearing, the Tax Return Preparer shall notify the Tax Administrator in writing within thirty (30) days from the date of the notice to suspend or revoke. The Tax Administrator shall, as soon as is practicable, set a time and place for hearing, and shall render a final decision. The administrative hearing is the Tax Return Preparer's opportunity to present evidence regarding Due Diligence including checklists and documentation provided by the taxpayer to the Tax Return Preparer as detailed in §§ 4.7 and 4.9 of this Part.
C. Pursuant to R.I. Gen Laws § 8-8-24, appeals from a final decision of the Tax Administrator shall be to the Rhode Island Sixth (6th) Division District Court within thirty (30) of the final decision.

280 R.I. Code R. § 280-RICR-20-55-4.14