- (a) The Department of Finance and Administration shall file an answer to an appeal petition within sixty (60) days of receipt of the petition from the Tax Appeals Commission.
(b)
- (1) An answer is not required in an expedited hearing.
- (2) See 26 CAR § 411-204.
- (c) The answer shall state the department’s reasons for opposing the petition, in all or in part, such that the commission can understand the department’s position in the dispute and the taxpayer can fairly reply.
(d)
- (1) An answer shall not be filed in lieu of a motion for voluntary dismissal or for withdrawal from consideration.
- (2) See 26 CAR § 411-301.