Montana Administrative Register Notice 42-Declaratory Ruling DO-09-04 No. 17   09/10/2009    
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                                                   BEFORE THE DEPARTMENT OF REVENUE

                                                               OF THE STATE OF MONTANA


IN THE MATTER of the Petition of James C. Wangerin, CPA, seeking a Declaratory Ruling Proposing Amendments to ARM 1.3.216, 1.3.231 and 42.2.618 to Enable Mr. Wangerin the Right to Receive a Definite and Detailed Statement, Mediation, and Submission on Record












Docket No. DO-09-04






            TO:      All Interested Persons




1.  The Montana Department of Revenue ("Department"), received a Petition for Declaratory Ruling, pursuant to ARM 42.2.102, from James C. Wangerin, CPA, ("Petitioner"), whose principal place of business is in Deer Lodge, Montana.  The mailing address of the Petitioner is 301 1/2 Main Street, Deer Lodge, Montana 59722.

2.  The facts upon which this declaratory ruling is made are as follows:

(a)  Petitioner requests the department amend ARM 1.3.216, Contested cases, Application for More Definite and Detailed Statement, to allow CPAs and Enrolled Agents representing taxpayers to request a definite and detailed statement from the Department of Revenue.

3.  Petitioner further requests the department amend ARM 1.3.231, General Provisions, Representation, to strike subsection (2) and replace it with a provision that states "taxpayers including corporations may be represented by non-attorneys at informal proceedings, mediation, and in submission of case upon the record before the Department of Revenue and any tax appeal board (including the State Tax Appeal Board)".

4.  Petitioner further requests the department amend ARM 42.2.618, Mediation Procedures, to allow CPAs and Enrolled Agents representing taxpayers to have the right to mediation by adding language to the rule which states: "if requested by the taxpayer, CPA, or enrolled agent representing the taxpayer, the Department of Revenue must agree to participate in mediation".




5.  There is no question of law regarding this petition.  The petition is simply a request to amend administrative rules of the Attorney General and the Department of Revenue.

6.  The first two administrative rules addressed in this petition are not within the authority of the Department of Revenue to address.  Those administrative rules are governed by the Montana Attorney General's Office.

            7.  ARM 42.2.618, which addresses the mediation practice of the agency is governed by 15-1-211, MCA, and ARM 42.2.618 conforms to the statutory requirements for offering mediation to taxpayers.




8.  Based on the foregoing reasons and analysis, it is hereby ruled that the Petition sought by James C. Wangerin, CPA may not be granted.


DATED this 27th day of August, 2009.




/s/ Dan R. Bucks




NOTICE:         Petitioner has the right to appeal the decision of this agency by filing a petition for judicial review in district court within 30 days after service of this decision.  Judicial review is conducted pursuant to § 16-4-411, MCA.




The undersigned hereby certifies that on the 27th day of August , 2009 a true and correct copy of the foregoing has been served by placing same in the United States Mail, postage prepaid, addressed as follows:


James C. Wangerin, CPA

301 1/2 Main

Deer Lodge, Montana 59722

/s/ Cleo Anderson


Program Manager


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