1. (a) A holder who wishes to protest a deficiency notice issued under 11 AAC 86.772(b) shall file a written protest with the department. To preserve the holder's rights and to receive consideration by the department, this written protest must

   1. (1) be personally delivered or mailed by certified mail, return receipt requested, to either the Anchorage or Fairbanks office of the department;
   2. (2) be received by the department within 60 days after the date on the notice of deficiency;
   3. (3) state the departmental action the holder is protesting, the relief sought, and the ADL numbers affected;
   4. (4) state the grounds for the holder's protest, including the facts at issue, the legal authority relied upon, and any generally accepted accounting principles that support the holder's protest; and
   5. (5) state whether the holder wants an informal conference or waives that right in favor of a formal hearing.
2. (b) A holder may be represented or assisted by an attorney, certified public accountant, or other representative at the informal conference and the formal hearing.

(Eff. 7/26/91, Register 119; am 8/16/2000, Register 155)