Section 701.6.1. Establishment, organization, general course and method of operations, methods by which and location where the public may obtain information or make submissions or requests.

         6.1(1) Establishment of the department. Iowa Code section 421.2 establishes a department of revenue to be administered by a director of revenue.

The department of revenue in recognizing its responsibilities has adopted the following creed to guide and lend direction to its endeavors:

“The Department of Revenue is dedicated to serving the citizens of Iowa and other public officials, while performing the following mission:

“To serve Iowans and to support government services in Iowa by collecting all taxes required by law, but no more.

“In carrying out this mission the department resolves to provide the best service possible in a cordial and helpful manner and to provide maximum opportunity and incentive for the professional growth and development of all our employees.”

The office of the department is maintained at the seat of government in the Hoover State Office Building, 1305 East Walnut Street, P.O. Box 10460, Des Moines, Iowa 50319.

         6.1(2) Organization of the department. The department consists of the office of the director and the following divisions: property tax, tax policy and communications, internal services, tax management, and research and analysis. For ease of administration, the director has organized the department’s divisions in some instances into bureaus, sections, subsections, and units.

            a.                The office of the director. The essential functions of the office of the director include:

             (1)             Overall management of the agency.

             (2)             Review of protest and revocation cases on appeal.

             (3)             Strategic planning and coordination of the future operations and goals of the department.

             (4)             Provision of financial checks and balances within the department.

             (5)             Facilitation of a working relationship between the public sector and the private sector.

            b.                Divisions.

             (1)             Property tax division. The property tax division provides technical assistance and training to local assessing jurisdictions, ensures equal assessment of property, and is responsible for determining valuation for centrally assessed property.

             (2)             Tax management division. The tax management division includes the processing services section, the compliance services section and the collection services section. The essential functions of the tax management division include:

            1.      Functions performed by the processing services section, which is responsible for registration of taxpayers, deposit of tax revenue, processing of tax returns, management of records, and provision of mail services;

            2.      Functions performed by the compliance services section, including office examination of returns, identification of nonfilers and underreporters of income, assessment, and review and approval of refund claims. The compliance services section also performs field audits and is responsible for audits for criminal prosecution; and

            3.      Functions performed by the collection services section, which is responsible for the timely collection of past-due tax liabilities, as well as collection activities for other state agencies and local governments.

             (3)             Tax policy and communications division. The tax policy and communications division consists of audit services, taxpayer services, and policy. The essential functions of the tax policy and communications division include:

            1.      Functions performed by the audit services section, which provides support for the compliance services section, and coordinates the administrative process of protests and protest resolution;

            2.      Functions performed by the taxpayer services section, which is responsible for responding to inquiries from the public and other agencies, drafting brochures and graphics, maintaining the department’s online tax research library and Web site, and coordinating public education by the department; and

            3.      Functions performed by the tax policy section, which is responsible for interpreting state and federal law, developing and maintaining rules for the department and monitoring tax-related issues considered by the general assembly and the United States Congress. This section also drafts declaratory orders, offers technical advice and completes studies and reports.

             (4)             Internal services division. The essential functions of the internal services division include:

            1.      Functions performed by the central accounting team, which include operating budget development, maintenance, and reporting;

            2.      Functions performed by the employee resource team, which governs personnel activities, payroll, benefits, quality of the environment and customer service;

            3.      Functions performed by the application development section, including system analysis, programming, database administration and support, in coordination with the information technology enterprise of the department of administrative services; and

            4.      Functions performed by the technical planning and support section, including providing technical support to the department on software and hardware issues, in coordination with the information technology enterprise of the department of administrative services.

             (5)             Research and analysis division. The essential functions of the research and analysis division include:

            1.      Functions performed by the research and program analysis section, which provides research on tax issues, compiles statistical tax data, undertakes tax credit tracking and analysis, projects state receipts and refunds, and evaluates the fiscal impact of tax legislation and policies on the state budget; and

            2.      Functions performed by the performance analysis section, which develops and maintains performance measures for the department to align the department’s resources, systems, and employees to meet strategic goals and priorities.

         6.1(3) Methods by which and location where the public may obtain information or make submissions or requests. The department of revenue maintains its principal office in the Hoover State Office Building, 1305 East Walnut Street, P.O. Box 10460, Des Moines, Iowa 50306.

            a.                Principal office. Members of the public wishing to obtain information or make submissions or requests on any matters may do so at the department’s principal office. Applications for permits or licenses may be obtained and submitted at the principal office, and any assistance needed in filling out the applications will be provided if the taxpayer so desires. Requests for confidential information should be submitted to the director, and the appropriate form will be provided and should be filled out and submitted to the director. Members of the public wishing to inspect information required to be made available to members of the public may do so in the director’s office.

            b.                Regional offices. Regional offices do not have facilities for making available all matters that are available for public inspection under 701—6.2(17A). The regional offices and auditors do have copies of all rules and will make them available to the public. Members of the public needing forms or needing assistance in filling out forms are encouraged to contact the principal office.

This rule is intended to implement Iowa Code sections 421.1, 421.2, 421.9, 421.14, 421.17, 422.1 and 422.72.

[ARC 9875B, IAB 11/30/11, effective 1/4/12; ARC 1303C, IAB 2/5/14, effective 3/12/14; ARC 2657C, IAB 8/3/16, effective 9/7/16]