HI SB2926

Changes the title of the appeals officer position from "independent appeals officer" to "administrative appeals officer" while maintaining independence requirements and restricting eligibility of former auditors, supervisors, and tax compliance personnel.

Establishes three distinct petition filing deadlines: before proposed assessment becomes final, before filing court appeal after final assessment, or within 30 days of penalty notice for return preparers.

Requires administrative appeals officer decisions to be provided in writing with facts, analysis, and conclusions to both taxpayer or return preparer and the department.

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

Takes effect January 7, 2059.