1. (a) When the board revokes a tax representative’s right to act as a tax representative, the tax representative may, no earlier than one year after the board order, seek reinstatement.
2. (b) A request for reinstatement shall state with specificity why the revocation should be lifted.
3. (c) Upon receipt of a reinstatement request, the board shall conduct any investigation it deems appropriate.
4. (d) Upon completion of any investigation, the board shall schedule a hearing on the request.
5. (e) A hearing notice for the reinstatement hearing shall be sent to the tax representative and shall be posted in 2 public places.
6. (f) At a reinstatement hearing, the tax representative shall have the burden of proof to show, by a preponderance of the evidence, that the reason underlying the revocation no longer exists and that the tax representative is able to properly represent taxpayers.

7. (g) The reinstatement hearing shall be conducted in the following order:

   1. (1) Opening statement by the chairman of the board;
   2. (2) Presentation by the tax representative as to why reinstatement should occur;
   3. (3) Opportunity for any public comments;
   4. (4) Questions by the board; and
   5. (5) Closing statement by the tax representative.

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 #9538, eff 9-8-09; ss by #10625-B, eff 6-26-14; ss by #13711-B, eff 8-2-23