(a) Requesting and scheduling a hearing.

1. (1)

   1. (A) The taxpayer has thirty (30) days from the mailing date of the intercept notice to file a written request for a hearing.
   2. (B) All hearing requests will be sent to the Overpayment Unit of the Department of Human Services.
   3. (C) A chronological register of the hearing results will be maintained to ensure each request is acted upon in a timely manner.
   4. (D) After the identifying information is placed on the register, a copy of the request will be sent to the county office that originated the case and a copy sent to the hearing officer.

2. (2) Exception.

   1. (A) If the taxpayer has moved to a different county, the county copy along with any case records will be forwarded to the current county of residence.
   2. (B) The appropriate office is required to complete Form DHS-1203, County Office Administrative Hearing Statement, and forward it to the hearing officer for receipt at least two (2) days before the hearing.
3. (3) If the taxpayer does not appear at the hearing or give notice of inability to appear at least twenty-four (24) hours before the hearing, the request will be considered abandoned.

4. (4)

   1. (A) In the event the taxpayer is unable to be present on the date the hearing is scheduled, the hearing may be rescheduled one (1) time at the taxpayer’s request.
   2. (B) After that, the request for hearing will be considered abandoned if the taxpayer does not appear at the hearing.
   3. (C) The rescheduled rehearing must also be held within the thirty-day period from the date of the rescheduled hearing request.
   4. (D) All rescheduling will be recorded on the chronological register.

5. (5)

   1. (A) Accompanying the hearing request, in a pending file, will be a set of hearing forms.
   2. (B) The hearing forms packet will contain an acknowledgment letter (Form SS-RR) and a hearing statement (Form SS-1612).
   3. (C) These forms will be completed when the hearing is scheduled and conducted.

6. (6) When the acknowledgment letter is mailed to the taxpayer:

   1. (A) A copy is held in the pending file;
   2. (B) A copy is sent to the hearing officer; and
   3. (C) A copy is sent to the appropriate office.

(b) Conducting an STRI hearing.

1. (1)

   1. (A) It is the responsibility of the hearing officer to attend the hearing.
   2. (B) If this is not possible, the hearing officer will designate a representative to attend the hearing.
   3. (C) The hearing officer, or representative, will review the case prior to the hearing.

2. (2)

   1. (A) The hearing will be held in accordance with procedures established under the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq., to determine the validity of the claim.
   2. (B) It will be determined at the hearing whether the claimed sum asserted as due and owing is correct.

3. (3)

   1. (A) In conducting the hearing, a representative from the appropriate office will explain the facts of the overpayment.
   2. (B) The taxpayer will be given the opportunity to offer evidence and/or refute information presented by the agency.

4. (4)

   1. (A) In the event the taxpayer requires additional time to provide evidence that would affect the outcome of the hearing, the hearing officer will:

(i) Complete the hearing to the extent possible; and

1. (ii) Allow the taxpayer ten (10) days to submit the information to the appropriate office for final resolution of the case.

   1. (B) The agency then has five (5) days to recalculate the claim and forward the results to the hearing officer.

2. (5)

   1. (A) Because of the limited time frame allowed by the Revenue Division of the Department of Finance and Administration, it may become necessary to conduct hearings by conference call between the Department of Human Services Central Office and the appropriate local office.
   2. (B) It will be the hearing officer’s responsibility to ascertain that all relevant information is obtained and the hearing statement is completed.
   3. (C) The hearing officer will prepare an original letter to the taxpayer summarizing the evidence presented at the hearing and advising the taxpayer of the decision.