1. (a) Within 60 days of the department’s receipt of a completed Form CD-410, the department shall request from the taxpayer any additional information required to evaluate the settlement agreement offer.

2. (b) Within 60 days of the department’s receipt of a completed Form CD-410, or the receipt of the additional information requested in accordance with (a) above, whichever is later, the department shall, pursuant to Rev 2909.02 (b):

   1. (1) Accept the settlement agreement offer; or
   2. (2) Reject the settlement agreement offer by setting forth the reasons for such rejection.

Source. #10680, eff 10-2-14; ss by #13660, eff 6-21-23