Within 45 days from the date of service of an assessment, the taxpayer may appeal the assessment by requesting, 以书面形式, a hearing before the Assessment Review Officer. The request should be directed to the Director of 金融 and should state the basis or bases for the request.
A hearing date shall be set 不晚 比 90 days from date of application. Notice of the time and place of the hearing shall be mailed to the taxpayer 不晚 比 15 days before the hearing date.
在提出上诉之后, the taxpayer may request a copy of the audit work papers and summaries, if copies have not been previously supplied.
评核及覆核主任 必须 receive the position papers and supporting documents and/or evidence of each party at least 15 days after the postmark date of the notification of hearing. 评核及覆核主任 will provide each party the position papers of the other party.
在听证会上, the taxpayer and the representative of the 十大网赌软件 will orally present their evidence, as they believe to be relevant to their respective positions.
Either of the parties and the Assessment Review Officer may rebut or seek clarification from any of the parties. Additional documents or evidence on the issues raised in the position papers may need to be submitted by either party on a date agreed upon during the hearing. Additional documents or evidence should be submitted to the Assessment Review Officer, who may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.
Postponement of the hearing shall be at the sole discretion of the Assessment Review Officer and 正常情况下 only for compelling reasons such as death, 病, 火, 等. Any request for postponement by the taxpayer or the representative of the 十大网赌软件 shall be in written form addressed to the Assessment Review Officer (see Page 8) and shall include a statement and evidence of the reasons supporting postponement. An approval or disapproval shall be communicated 以书面形式 to the party seeking postponement 不晚 比 5 days before the hearing. If the request for postponement is approved, a 新 notice of hearing shall be mailed to the taxpayer 不晚 比 15 在新的听证会日期前几天. The taxpayer and the representative of the 十大网赌软件 必须 submit the position papers and supporting documents and/or evidence of each party at least 15 days after the postmark date of the 新 notification of hearing.
- Decision of the Assessment Review Officer
评核及覆核主任 may affirm the assessment, decrease the assessment or increase the assessment, but any increase 必须 be asserted on behalf of the City before or during the hearing. 评核及覆核主任 shall inform the taxpayer 以书面形式 of the decision on the case in the same form and in the same manner as the notice of assessment, 正常情况下, within 90 days from the date of final hearing before the Assessment Review Officer.
- Exhaustion of Administrative Officer
The taxpayer may appeal the decision of the Assessment Review Officer, but is not required to do so. If the taxpayer does not appeal the decision of the Assessment Review Officer, the taxpayer shall be deemed to have exhausted the administrative proceedings provided by LAMC Section 21.16.