PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: WAC 458-20-100 Appeals, small claims and settlements.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-100 explains the procedures for administrative review of Department of Revenue actions. It also includes information on small claim appeals, executive level appeals, rulings on future liability, preappeal supervisor's conferences, and settlements. The department proposes to amend the rule to provide clearer and more up-to-date information to taxpayers and department personnel on appeal procedures, to increase small claim limits, and to provide for proposed decisions in executive level appeals. The information in the rule has also been reorganized to make it easier for readers to understand and use.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No other federal or state agency regulates proceedings within the Department of Revenue.
Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Gilbert Brewer, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, e-mail gilb@dor.wa.gov, phone (360) 570-6133, fax (360) 586-5543.
Public Meeting Location: Capital Plaza Building, 4th Floor, Executive Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on April 28, 2005, at 10:00 a.m.
March 23, 2005
Alan R. Lynn
Rules Coordinator
Interpretation and Technical Advice