HB 2397 Summary

• Renames the "Expedited appeals" program to "Administrative appeals and dispute resolution program" and clarifies that the appeals officer may (rather than shall) be authorized to compromise or settle disputes.

• Establishes specific filing deadlines: 20 days after notice of proposed assessment, 30 days after notice of final assessment for taxpayers, and 30 days after notice of penalty for return preparers.

• Requires taxpayers who have filed appeals with the board of review to withdraw those appeals before the administrative appeals officer begins substantive work on the dispute.

• Clarifies that decisions of the administrative appeals officer cannot be appealed to the board of review or any court, and adds return preparers as eligible participants in the program.

• Authorizes the director to appoint support staff for the administrative appeals officer and prescribe rules necessary to implement the program.