The application for reinstatement (Form 76-504) is the Iowa Department of Revenue form you use to ask the Department to reinstate an appeal that it dismissed for failure to pursue. Use it only when the Director's Order to Dismiss gave that reason, and only to explain why you did not fully respond to the Department's correspondence. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Department publishes the form at revenue.iowa.gov and receives it through its own channels.
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What is 76-504?
Application for Reinstatement (Form 76-504) is the Iowa Department of Revenue form a taxpayer uses to ask the Department to reinstate an appeal that was dismissed for failure to pursue. It is captioned "Before the Iowa Department of Revenue" and identifies your appeal by its docket number.
The Department grants reinstatement only under certain circumstances, described in Iowa Administrative Code rule 701—7.11(3). The only relevant information is your explanation of why you failed to respond completely and substantively to the Department's correspondence that required you to take certain actions in pursuit of your appeal. That explanation, and any documents you attach, must demonstrate good cause. "Good cause" is defined in Iowa Rule of Civil Procedure 1.977.
The form is not a place to argue your appeal. The Department will not consider anything about the merits, such as your disagreement with a Department decision, when it decides whether to reinstate.
Applications for reinstatement are subject to Iowa's open records laws, so the application and its attachments may be made available for public inspection. The form points to revenue.iowa.gov/TBOR for what the Department redacts automatically and how to request other redactions.
The form also mentions two other routes outside reinstatement: paying a tax liability and filing a refund claim, and filing a request for abatement.
Who needs to file 76-504?
Use this form only if your appeal to the Iowa Department of Revenue was dismissed for failure to pursue and you want the Department to reinstate it. The Director's Order to Dismiss states the reason for dismissal, so check it before you file.
- Taxpayers whose appeal was dismissed for that reason complete and sign the form. If spouses are involved, the form has a spouse signature block.
- Representatives may complete the form for the taxpayer. They must include a copy of an executed IA 2848 Iowa Department of Revenue Power of Attorney form (14-101) or Representative Certification Form (14-108), as applicable, under Iowa Administrative Code rule 701—8.8, unless one is already on file with the Department.
Do not use this form to argue the merits of your appeal; the Department will not consider that information.
If your dismissed appeal concerned a tax liability owed to the Department, the form describes an alternative: pay the liability, including penalty and interest, and file a claim for a refund. For relief outside the appeal and reinstatement processes, you may file a request for abatement.
When to file 76-504
Submit the application no later than 30 days from the date of the Director's Order to Dismiss. The form says an application is considered filed on the date of the postmark if you mail it, or on the date of receipt if it is hand delivered or delivered electronically.
If your dismissed appeal concerned a tax liability owed to the Department, the form offers an alternative to reinstatement: pay the liability owed, including penalty and interest due, and file a claim for a refund. If that refund claim is denied, you have 60 days from the date of the denial letter to file an appeal, under Iowa Code section 421.60(2)(h).
The form prints no processing time. A request for abatement, which the form mentions for relief outside the appeal and reinstatement processes, is explained at revenue.iowa.gov.
Documents you need
- Copy of an executed IA 2848 Iowa Department of Revenue Power of Attorney form (14-101) or Representative Certification Form (14-108), as applicable, when a representative completes the form for the taxpayer, unless the Department already has one on file.
- Additional pages, if you need more room than the Reason for Reinstatement space gives you, describing the relevant facts and circumstances.
- Documentation that supports the facts you state in the Reason for Reinstatement section; the form says you may attach it, and it must help show good cause.
How to fill out 76-504
Confirm this form applies to you
Check your Director's Order to Dismiss: use Form 76-504 only if the appeal was dismissed for failure to pursue. Make sure you are within 30 days of the order's date.
Enter your name and address
At the top of page 2, write your name(s), address, city, State and ZIP. Leave the Docket No. box blank; it is filled in by the Department.
Enter docket and dismissal details
Write your Appeal Docket Number and the Dismissal Date or Letter ID, both shown on the dismissal order or letter.
Explain the reason for reinstatement
Describe all relevant facts and circumstances showing why you failed to respond completely and substantively to the Department's correspondence about your appeal. Do not discuss the merits of the appeal.
Add pages and supporting documents
If you need more room, attach additional pages. Attach documentation that supports the facts you state.
Include representative paperwork if needed
If you complete the form as the taxpayer's representative, include a copy of IA 2848 (14-101) or Representative Certification Form (14-108), unless one is already on file with the Department.
Sign and date the declaration
On page 3, the taxpayer or authorized representative signs and dates the declaration made under penalties of perjury or false certificate.
Add printed name, email and phone
Enter the printed name of the taxpayer or authorized representative, plus an email and a phone number.
Complete the spouse block if applicable
If applicable, the spouse signs and dates, and you enter the spouse's printed name, email and phone.
Enter your mailing address
Write your mailing address on the last line of page 3.
Review and download the completed PDF
Check that the docket number, dates, explanation and signatures are complete. Download or print the completed PDF from FillingPDF and submit it through one of the channels described under How to submit.
How to submit 76-504
You can submit Form 76-504 to the Iowa Department of Revenue by email, by mail or in person. The form also says to see revenue.iowa.gov for more options.
- By email: [email protected]
- By mail: ATTN: Legal Services and Appeals, Iowa Department of Revenue, PO Box 14457, Des Moines IA 50306-3457
- In person: Iowa Department of Revenue, 1st Floor Hoover Building, 1305 E Walnut, Des Moines, IA 50319
Mind the filing date rule: a mailed application counts as filed on its postmark date, and a hand-delivered or electronically delivered one counts on the date it is received. All of this must happen within 30 days of the date of the Director's Order to Dismiss.
If a representative signs, include a copy of the power of attorney or representative certification unless one is already on file. Add any extra pages and supporting documents to the same submission. FillingPDF lets you fill out and download the PDF; submission follows the Department's channels above.
Common mistakes to avoid
- Using the form when your appeal was not dismissed for failure to pursue; the form is only for that reason, which the Director's Order to Dismiss states.
- Arguing the merits of your appeal or your disagreement with a Department decision in the Reason for Reinstatement section; the Department will not consider it.
- Filing more than 30 days after the date of the Director's Order to Dismiss.
- Explaining something other than why you failed to respond completely and substantively to the Department's correspondence.
- Signing as a representative without including a copy of IA 2848 (14-101) or Representative Certification Form (14-108), when none is already on file.
- Writing in the Docket No. box at the top, which the form marks as filled in by the Department.
- Leaving out the Appeal Docket Number or the Dismissal Date or Letter ID.
- Attaching sensitive information without checking the redaction rules at revenue.iowa.gov/TBOR, since the application and attachments may be open to public inspection.
Frequently asked questions
What is the Application for Reinstatement used for?
Form 76-504 asks the Iowa Department of Revenue to reinstate an appeal that was dismissed for failure to pursue. It is limited to explaining why you did not fully respond to the Department's correspondence, and the explanation must show good cause.
Who can use Form 76-504?
Only a taxpayer whose appeal was dismissed for failure to pursue, as stated in the Director's Order to Dismiss. A representative may complete it with a copy of IA 2848 (14-101) or Representative Certification Form (14-108), unless one is already on file.
What is the deadline for an application for reinstatement?
No later than 30 days from the date of the Director's Order to Dismiss. A mailed application counts as filed on its postmark date; one that is hand or electronically delivered counts on the date it is received.
Can I argue why my appeal was right on this form?
No. The Department will not consider the merits of your appeal, including disagreement with a Department decision, when deciding on reinstatement. Explain only why you failed to respond completely and substantively to its correspondence.
Where do I send the application for reinstatement?
Email [email protected], mail it to ATTN: Legal Services and Appeals, Iowa Department of Revenue, PO Box 14457, Des Moines IA 50306-3457, or deliver it to the 1st Floor Hoover Building, 1305 E Walnut, Des Moines, IA 50319.
What if I miss the 30-day deadline for reinstatement?
The form names other routes. If your appeal concerned a tax liability, you may pay it, including penalty and interest, and file a refund claim; if denied, you have 60 days from the denial letter to appeal. You may also file a request for abatement.
Is my application for reinstatement public?
It may be. The application and attached documents are subject to Iowa's open records laws and may be made available for public inspection. See revenue.iowa.gov/TBOR for what is redacted automatically and how to request other redactions.
Can I fill out Form 76-504 online on FillingPDF?
Yes. You can fill out the form online on FillingPDF and download or print the PDF. FillingPDF is independent of the Iowa Department of Revenue and does not file the application; you submit it through the Department's channels.
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