Form 76-005 - Petition For Waiver Or Variance printable pdf download

I OWA

Petition for Waiver or Variance

d e p a r t m e n t of R eve nu e a n d Fi n a n ce

A waiver or variance petition can be submitted to request that a discretionary rule or provision of a discretionary rule not be applied. The

Iowa Legislature passes laws in the form of statutes. Iowa Courts impact Iowa statutes by making rulings on cases. In turn, the department makes

and amends rules that interpret and implement those statutes and court cases. These types of rules are called interpretive rules. A waiver or

variance cannot be granted by the department for these types of rules.

However, the Iowa Legislature and courts also grant the department the authority to draft rules that do not interpret legislation. Authority is

given by the legislature or the courts to the department to draft rules in areas when the courts or legislature did not provide specific guidelines for

implementation or administration. These rules are call discretionary rules. These types of rules are subject to department waiver or variance.

To request a waiver or variance from a discretionary rule, certain information must be submitted to the department and a taxpayer must

meet specific criteria to be considered eligible for a waiver or variance. Below is a form to complete for requesting a waiver or variance. This form

requests specific information from the taxpayer for accurate and efficient processing of the petition.

If you wish to request a waiver or variance, please complete the following form, and mail to the address indicated below:

Hearings Section

PO Box 10457

Iowa Department of Revenue & Finance

Des Moines, IA 50306

A petition for waiver or variance must contain all of the following, where applicable and known to the petitioner:

Name of Petitioner:

_______________________________________ Docket No.: ______________________

Ph. No. of Petitioner: _______________________________________ SSN or FIN: _____________________

Address of Petitioner: ________________________________________________________________________

________________________________________________________________________

Name and Rule No. of Tax at Issue: _____________________________________________________________

I would like a full waiver ______________________________________________________________________

______________________________________________________________________

(Please describe. Include length of time and tax periods you would like the waiver to be in effect.)

I would like a partial waiver ___________________________________________________________________

___________________________________________________________________

(Please describe. Include length of time and tax periods you would like the waiver to be in effect.)

Please state relevant facts for why the Petitioner deserves this waiver or variance:

________________________________________________________________________________________

Signature of Petitioner: _______________________________________________________________________

(By signing, the Petitioner is attesting to the accuracy of the facts)

Does the Petitioner have any prior activity with the department in regard to this request for waiver or variance? And if

so, please describe: (such as audits, notices of assesment, refund claims, contested case hearings, or investigative

reports relating to this activity for the past 5 years.)

________________________________________________________________________________________

76-005 09/01/01

Form 76-005 - Petition For Waiver Or Variance

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