Notice of intent to proceed to hearing - Answer - Time for filing

1. When a taxpayer files a complaint and requests a hearing, the tax commissioner must serve a notice of intent to proceed to hearing upon the taxpayer and upon a designated representative of the tax commissioner within thirty days from the date of service of the complaint. The designated representative of the tax commissioner must file an answer to the complaint within twenty days of receipt of the complaint and the notice. 2. When a representative of the tax commissioner elects to file a complaint and requests a hearing, the tax commissioner must serve a notice of intent to proceed to hearing together with acopy of the complaint upon the taxpayer. The taxpayer must file an answer to the complaint within twenty days of service of the notice and complaint.