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- Ex Parte Communications: Neither a taxpayer nor any Maine Revenue Services ("MRS") employee may have ex parte communications with an Appeals Officer or any Board member regarding the substance of an appeal. An ex parte communication occurs when a party to the appeal (the taxpayer or MRS) communicates with an Appeals Officer or the Board in writing without copying the other party, or when a party speaks with an Appeals Officer or Board member outside the presence and hearing of the other party. To avoid the occurrence of any ex parte communications, please copy MRS on any communications with the Board and its staff (just as MRS is required to provide copies to you).
- Burden of Proof: Under the law, it is your responsibility to show that it is more likely than not that MRS either incorrectly applied the tax law to your case or incorrectly interpreted the tax law applicable to your case. This requires that you present evidence that demonstrates it is more likely than not that you do not owe the amount of tax in controversy or that you are owed the amount of the refund you claim.