710:50-3-63 Procedure upon adverse recommendation

If the Income Tax Accounts Division does not intend to recommend that the Commission grant the requesting spouse relief, the Division shall notify the requesting spouse of the recommendation. The notification letter shall state prominently that should the applicant wish to pursue the request, the applicant should do so by contacting the Income Tax Accounts Division, in writing, within thirty days of the mailing of the notification. Failure of the applicant to pursue the request within thirty days of the mailing of the notification shall constitute grounds for the denial of relief.