1. (a) Upon receipt of the tax representative’s response, the lapse of the 20 days if no response is filed by the tax representative, and the conclusion of any complaint investigation, the board shall conduct a preliminary review of the entire file.
2. (b) If the preliminary review concludes that the complaint or the board review is unsubstantiated, frivolous, or does not warrant an adjudicative hearing, the board shall so notify the tax representative and the complainant, and no further action shall be taken.
3. (c) If the preliminary review determines reasonable cause exists to conclude that the tax representative failed to comply with RSA 71-B:7-a or Tax 207.03, the board shall, within 120 days of filing of the complaint, hold an adjudicative hearing.

Source. #2943, eff 12-31-84; rpld by #4589, eff 3-24-89; ss by #5638, eff 9-1-93; rpld by #6762, eff 7-1-98 New. #7153, eff 12-10-99; ss by #8987-A, eff 9-24-07); ss by #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23