(1) This rule applies to all department actions where a Statement of Account (SOA) or deficiency assessment, as those terms are defined in ARM 42.2.304, is issued. A statement of account does not include centrally assessed appraisal reports and centrally assessed assessment notices which are covered by ARM 42.2.511.

(2) The department will provide notification to the taxpayer by mailing the SOA to the taxpayer as prescribed in 15-1-211, MCA. Information provided on the SOA shall advise the taxpayer of the requirement to file a Request for Informal Review Form (APLS101F) or a written objection to the SOA with the department within 30 days from the date of the SOA; and that failure to file a written objection within the 30 days shall be deemed an admission that the taxpayer agrees the debt stated in the SOA is due and owing.

(a) If the taxpayer agrees with the SOA, the matter is resolved upon compliance with, or acceptance of, the terms set forth in the SOA.

(b) If the taxpayer does not pay or respond to the SOA as required in (2), a letter will be sent to the taxpayer requesting payment within 30 days of the date of the letter or a Warrant for Distraint may be issued pursuant to 15-1-702, MCA.

(c) If payment to the bill is received, the matter is resolved.

(d) If payment to the bill is not received, the matter is forwarded to the department's Accounts Receivable and Collection (ARC) process for handling.

(3) The taxpayer must submit, to the department, an objection to the SOA within 30 days of the date on the SOA. If the objection is sent by the U.S. Postal Service or by any other generally accepted delivery service, the objection must be postmarked within 30 days of the date of the SOA. If it is sent by electronic mail, it must be sent within 30 days of the date of the SOA. Failure to respond within the 30 days shall be deemed an admission that the taxpayer concurs that they owe the debt stated in the SOA.

(a) Objections may be submitted using the APLS101F or by a detailed letter stating the issues and amount of tax disputed.

(b) Electronic objections will be accepted. The e-mail address, soaobjections@mt.gov is provided on the SOA in the appeal rights section of the SOA.

(4) A mutual extension may be granted if both parties agree.

(5) The department shall review the objection and determine whether the department agrees or disagrees with the taxpayer's objections. The department shall mail written notice to the taxpayer advising the taxpayer of the department's determination within 30 days after receipt of the objection.

(a) If the department concurs with the taxpayer, the matter is resolved by withdrawing or revising the SOA.

(b) If the department disagrees with the taxpayer, it shall explain the reasons for the disagreement, notify the taxpayer of the dispute resolution procedures, and provide a copy of Notice of Referral Form (APLS102F). The department shall also notify the taxpayer that the taxpayer must submit an APLS102F or detailed letter to the department within 15 days of the date on the Notice of Determination from the department, and that the taxpayer will forfeit the right to a hearing if the taxpayer fails to submit the APLS102F or detailed letter within the 15-day period.

(6) Appeals shall be submitted to the Office of Dispute Resolution if the taxpayer decides to appeal the department decision, as required in 15-1-211, MCA. This may be done by completing the APLS102F, or by providing a detailed letter and submitting either document to the department within 15 days of the date of the Notice of Determination from the department. Appeals should be sent to the Department of Revenue, Office of Dispute Resolution, P.O. Box 7701, Helena, Montana 59604.

(a) Failure to file an appeal by the taxpayer within 15 days of the date of the Notice of Determination by the department shall be deemed an admission that the taxpayer concurs that the debt stated in the SOA is due and owing.

(b) If the taxpayer pays the bill, the matter is resolved.

(c) If the taxpayer does not pay the bill, the matter will be referred to ARC for collection.

(7) Once the matter is submitted to the Office of Dispute Resolution (ODR), ARM 42.2.613 through 42.2.621 apply. The department has 180 calendar days from the referral date to resolve the matter.

(8) The parties can agree to settle the dispute at any point during the process.

(9) If the department fails to comply with the deadlines in this rule, the taxpayer may immediately refer the matter to the ODR.