What is an executive level appeal?

Cases involving the following issues may be treated as an executive level appeal:

• Issues for which no precedent has been established, or
• Issues that have industry-wide significance or impact.

Only a limited number of cases are treated as executive level appeals. A case accepted for executive level treatment will be heard by both an ALJ and a designee of the Director.

How does a case become executive level?

You may ask to have either an original petition or a reconsideration petition treated at an executive level. If you request executive level treatment, you must specify the reasons why this treatment is appropriate.

The Department may also choose to treat an appeal at an executive level. We will notify you if this happens.

What happens if my appeal is not accepted for executive level review?

If a petition is not selected for executive level treatment, you will be notified and it will be treated as a regular petition.

However, all petitions that involve a tax policy issue are reviewed by an Assistant Director and/or Deputy Director.

What is a proposed decision?

Proposed decisions are issued in all executive level cases. A proposed decision allows you and the Department a period of time to respond before it becomes final. Because executive level cases usually involve issues where there is no precedent, such decisions are often the first time you and the Department are given a full explanation of why the appeal was decided in the manner it was. If neither you nor the Department files a response to the proposed decision within the time allowed (usually 30 days), the proposed decision becomes the Department's final decision. If either you or the Department files a timely objection, we will consider the objections prior to issuing a final decision.

Can I request reconsideration of an executive level decision?

No. An executive level decision is the final action of the Department.

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