SECTION 5. HOW TO REQUEST

AN APPEAL

.01 In general. Established Appeals procedures, including those governing submissions and taxpayer conferences, apply to requesting an appeal of an adverse determination that interest on a Bond Issue is not excludable from gross income under § 103 of the Code. See § 601.106 et seq. of the Statement of Procedural Rules.

.02 The issuer’s request for appeal and response to the District’s notice. The issuer’s appeal request must be in writing. In addition, the issuer must provide a detailed written response to the District’s notice of the District’s adverse determination, and include any further explanation of the issuer’s position regarding the issue(s) in dispute. The issuer’s written appeal request and detailed written response must be submitted to the District within 30 days of the date of the notice from the District regarding its adverse determination. This 30-day requirement may be extended by the District. For both the request and response, the issuer must satisfy the declaration and signature requirements below:

(1) Declaration: Under penalties of perjury, I de- clare that I have examined this re- quest [or submission], including accompanying documents, and to the best of my knowledge and be- lief, the facts presented are true, correct, and complete. This declaration must be signed and dated by the issuer, not the issuer’s representative. A stamped signature is not permitted.

(2) Signatures: An appeal request and response must be signed by the issuer or the issuer’s authorized representative. It is preferred that Form 2848, Power of Attorney and Declaration of Representative, be used to designate an authorized representative when making an appeal request under this revenue procedure.