[Federal Register: May 23, 2008 (Volume 73, Number 101)]
[Rules and Regulations]               
[Page 30189-30267]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr23my08-9]                         


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Part II





Department of Health and Human Services





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Centers for Medicare & Medicaid Services



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42 CFR Parts 405, 413, and 417



Medicare Program; Provider Reimbursement Determinations and Appeals; 
Final Rule


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DEPARTMENT OF HEALTH AND HUMAN SERVICES

Centers for Medicare & Medicaid Services

42 CFR Parts 405, 413, and 417

[CMS-1727-F]
RIN 0938-AL54

 
Medicare Program; Provider Reimbursement Determinations and 
Appeals

AGENCY: Centers for Medicare & Medicaid Services (CMS), HHS.

ACTION: Final rule.

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SUMMARY: Subpart R of 42 CFR part 405 consists of regulations governing 
Medicare reimbursement determinations, and appeals of those 
determinations, by health care providers. (For the sake of simplicity, 
throughout this final rule, we use ``reimbursement'' to refer to 
Medicare payment under both the reasonable cost and prospective payment 
systems.) Under section 1878 of the Social Security Act (the Act) and 
the subpart R regulations, the Provider Reimbursement Review Board (the 
Board) has the authority to adjudicate certain substantial 
reimbursement disputes between providers and fiscal intermediaries 
(intermediaries). Board decisions are subject to review by the CMS 
Administrator, and the final agency decision of the Board or the 
Administrator, as applicable, is reviewable in Federal district court. 
In addition, under the subpart R regulations, intermediaries have the 
authority to hold hearings and adjudicate certain other payment and 
reimbursement disputes with providers. This final rule updates, 
clarifies, and revises various provisions of the regulations governing 
provider reimbursement determinations, appeals before the Board, 
appeals before the intermediaries (for lesser disputes), and 
Administrator review of decisions made by the Board.

DATES: Effective Date: These regulations are effective August 21, 2008.
    Applicability Date: These regulations are applicable to all appeals 
pending as of, or filed on or after August 21, 2008, except as noted in 
sections II.Y. and III.Y. of this final rule.

FOR FURTHER INFORMATION CONTACT: Morton Marcus, (410) 786-4477; Donald 
Romano, (410) 786-1401.

SUPPLEMENTARY INFORMATION: To help readers locate information in this 
final rule, we are providing the following Table of Contents.
I. Background
    A. Legislative and Regulatory History and Development
    B. Medicare Modernization Act Requirements for Issuance of 
Regulations
II. Provisions of the Proposed Rule and Public Comments and 
Responses
    A. Definitions of Entities That Review Intermediary 
Determinations or Decisions by Such Entities; Definition of 
Reimbursement (Sec.  405.1801(a))
    B. Calculating Time Periods and Deadlines (Sec.  405.1801(a) and 
Sec.  405.1801(d))
    C. Providers Under Subpart R; Limited Applicability to Non-
Provider Entities (Sec.  405.1801(b))
    D. Provider Hearing Rights (Sec.  405.1803(d), Sec.  405.1811, 
and Sec.  405.1835)
    1. Provider Dissatisfaction With Medicare Reimbursement; Revised 
Self-Disallowance Policy
    2. Audits of Self-Disallowed Items
    3. Determining Timeliness of Hearing Requests (Sec.  405.1811 
and Sec.  405.1835)
    4. Contents of Hearing Request
    E. Provider Requests for Good Cause Extension of Time Period for 
Requesting Hearing (Sec.  405.1813 and Sec.  405.1836)
    F. Intermediary Hearing Officer Jurisdiction (Sec.  405.1814)
    G. CMS Reviewing Official Procedure (Sec.  405.1834)
    H. Group Appeals (Sec.  405.1837)
    I. Amount in Controversy (Sec.  405.1839)
    J. Board Jurisdiction (Sec.  405.1840)
    K. Expedited Judicial Review (Sec.  405.1842)
    L. Parties to Proceedings in a Board Hearing or Intermediary 
Hearing (Sec.  405.1843 and Sec.  405.1815)
    M. Quorum Requirements (Sec.  405.1845)
    N. Board Proceedings Prior to Hearing; Discovery in Board and 
Intermediary Hearing Officer Proceedings (Sec.  405.1853 and Sec.  
405.1821)
    O. Subpoenas (Sec.  405.1857)
    P. Record of Administrative Proceedings (Sec.  405.1865 and 
Sec.  405.1827)
    Q. Board Actions in Response to Failure to Follow Board Rules 
(Sec.  405.1868)
    R. Scope of Board's Authority in a Hearing Decision (Sec.  
405.1869 and Sec.  405.1829)
    S. Board Hearing Decision and Intermediary Hearing Decision 
(Sec.  405.1871, Sec.  405.1831 and Sec.  405.1833)
    T. Administrator Review (Sec.  405.1875)
    U. Judicial Review (Sec.  405.1877)
    V. Reopening Procedures (Sec.  405.1885 through Sec.  405.1889)
    W. Three Additional Proposals Under Consideration
    X. Technical Revisions
    Y. Effective Date
    Z. Children's Health Graduate Medical Education Program (CHGME)
III. Provisions of the Final Rule
IV. Collection of Information Requirements
    A. Information Collection Requirements (ICRs) Introduction 
(Sec.  405.1801)
    B. ICRs Regarding the Right to Intermediary Hearing; Contents 
of, and Adding Issues to, Hearing Request (Sec.  405.1811)
    C. ICRs Regarding Good Cause Extension of the Time Limit for 
Requesting an Intermediary Hearing (Sec.  405.1813)
    D. ICRs Regarding CMS Reviewing Official Procedure (Sec.  
405.1834)
    E. ICRs Right to Board Hearing; Contents of, and Adding Issues 
to, Hearing Request (Sec.  405.1835)
    F. ICRs Regarding Good Cause Extension of Time Limit for 
Requesting a Board Hearing (Sec.  405.1836)
    G. ICRs Regarding Group Appeals (Sec.  405.1837)
    H. ICRs Regarding Amount in Controversy (Sec.  405.1839)
    I. ICRs Regarding Expedited Judicial Review (Sec.  405.1842)
V. Regulatory Impact Statement
VI. Regulation Text

I. Background

A. Legislative and Regulatory History and Development

    Section 1878(a) of the Social Security Act (the Act) allows 
providers to appeal to the Board final determinations made by a fiscal 
intermediary under section 1861(v)(1)(A) of the Act (reasonable cost 
reimbursement), as well as certain determinations by the Secretary 
involving payment under section 1886(d) (inpatient hospital prospective 
payment) and section 1886(b) (commonly known as the Tax Equity and 
Fiscal Responsibility Act of 1982 (TEFRA) payment system) of the Act. 
In addition, by regulation, providers are given the right to appeal to 
the Board or fiscal intermediary certain other determinations. A brief 
discussion of the original cost reimbursement, TEFRA, and prospective 
payment systems (PPS), and some of the types of determinations that are 
appealable, follows.
    For cost reporting years beginning before October 1, 1983, all 
providers were reimbursed for Part A (hospital insurance) covered items 
and services they furnished to Medicare beneficiaries on the basis of 
reasonable cost. (Reasonable cost is defined at section 1861(v)(1)(A) 
of the Act and implementing regulations at 42 CFR, part 413.) In 1982, 
the Congress determined that the reasonable cost reimbursement system 
should be modified to provide hospitals with better incentives to 
render services more efficiently. Accordingly, in TEFRA, Public Law 97-
248, the Congress amended the Act by imposing a ceiling on the rate of 
increase of inpatient operating costs recoverable by a hospital under 
Medicare.
    The Social Security Amendments of 1983, Public Law 98-21, added 
section 1886(d) to the Act, which, effective with cost reporting 
periods beginning on or after October 1, 1983, changed the method of 
payment for inpatient hospital services under Medicare Part A for 
short-term acute care hospitals. The method of payment for these 
hospitals was changed from a cost-based

[[Page 30191]]

retrospective reimbursement system to a system based on prospectively 
set rates; that is, a PPS. Under Medicare's inpatient hospital PPS, 
payment is made at a predetermined specific rate for each hospital 
discharge (classified according to a list of diagnosis-related groups 
(DRGs)), excluding certain costs that continue to be reimbursed under 
the reasonable cost-based system.
    Other statutory changes expanded the types of providers that are 
subject to a PPS. The Balanced Budget Act of 1997 (BBA), Public Law 
105-33, established a PPS for home health agencies (HHAs), for 
rehabilitation hospitals, and for all skilled nursing facilities 
(SNFs). The Balanced Budget Refinement Act of 1999, Public Law 106-113, 
provided for the establishment of a PPS for long term care hospitals 
(LTCHs). Although many types of providers are now paid on a 
prospectively-determined basis, some types of providers (for example, 
hospices, psychiatric hospitals, and children's hospitals) continue to 
be paid on a reasonable cost basis.
    Payments to providers are ordinarily made through private 
organizations, known as fiscal intermediaries, under contracts with the 
Secretary. (The term ``intermediary'' includes both fiscal 
intermediaries and Medicare Administrative Contractors for the purpose 
of this final rule.) For covered items and services reimbursed on a 
reasonable cost basis, the intermediary pays a provider during a cost 
reporting year interim payments that approximate the provider's actual 
costs. Under a PPS, providers are generally paid for each discharge 
after each bill is submitted.
    Regardless of whether the provider is paid under reasonable cost or 
under a PPS, the provider files an annual cost report after the cost 
year is completed. The intermediary then reviews or audits the cost 
report, determines the aggregate amount of payment due the provider, 
and makes any necessary adjustments to the provider's total Medicare 
reimbursement for the cost year. This year-end reconciliation of 
Medicare payment for the provider's cost reporting period constitutes 
an intermediary determination, as defined in Sec.  405.1801(a). Under 
Sec.  405.1801(a)(1), Sec.  405.1801(a)(2), and Sec.  405.1803, the 
intermediary must render the provider with written notice of the 
intermediary determination for the cost period in a notice of amount of 
program reimbursement (NPR). The NPR is an appealable determination.
    In addition to the NPR, other determinations made by the 
intermediary or CMS for hospitals and other providers are appealable to 
the intermediary or Board (depending on the amount in controversy). 
These include: A denial of a hospital's request for an adjustment to, 
or an exemption from, the TEFRA rate of increase ceiling (see Sec.  
413.40); a denial of an HHA's or SNF's request for an adjustment to, or 
an exemption from, the routine cost limits that were in effect prior to 
a PPS for these providers (see Sec.  413.30); a denial of certain 
hospice payments (see Sec.  418.311); or a denial of a PPS hospital's 
request to be classified as a sole community hospital (see Sec.  
412.92) or rural referral center. Also, some health care entities (for 
example, end-stage renal dialysis (ESRD) facilities, rural health 
clinics (RHCs) and Federally qualified health centers (FQHCs)) are 
treated as ``providers'' for purposes of subpart R and have appeal 
rights before the intermediaries and the Board. Thus, for example, a 
renal dialysis facility may appeal to the intermediary or the Board a 
CMS denial of its request for an exception to its composite payment 
rate (see Sec.  413.194(b)).
    If a provider is dissatisfied with some aspect of an appealable 
intermediary or CMS determination, it may request a hearing before the 
intermediary or the Board, depending on the amount in controversy. For 
an amount in controversy that is at least $1,000 but less than $10,000, 
the provider may request an intermediary hearing before the 
intermediary hearing officer(s) under Sec.  405.1811. If the amount in 
controversy is at least $10,000, the provider may request a hearing 
before the Board under section 1878(a) of the Act and Sec.  405.1835 of 
the regulations. Alternatively, the provider may request a Board 
hearing with one or more additional providers under section 1878(b) of 
the Act and Sec.  405.1837, if the amount in controversy is, in the 
aggregate, at least $50,000. (This type of appeal is known as a group 
appeal.) (Note that under section 1878(f)(1) of the Act, any appeal to 
the Board by providers under common ownership or control must be 
brought by these providers as a group regarding any matter involving an 
issue common to these providers. We interpret this provision to apply 
only where the amount in controversy for the common issue is at least 
$50,000.) Decisions by the intermediary hearing officer(s) or the Board 
are subject to further review. Prior to the implementation of this 
final rule, intermediary hearing officers' decisions have been subject 
to review by a CMS reviewing official pursuant to section 2917 of the 
Provider Reimbursement Manual (PRM), Part 1. Now, Sec.  405.1834 
provides for this review. Also, under this final rule, no provisions 
remain for judicial review of a final decision of the intermediary 
hearing officer(s) or CMS reviewing official, as applicable. Board 
decisions are subject to review by the Administrator or the Deputy 
Administrator of CMS, under section 1878(f)(1) of the Act and Sec.  
405.1875. (The Secretary's review authority under section 1878(f)(1) of 
the Act has been delegated to the Administrator, and redelegated to the 
Deputy Administrator, of CMS. For ease of use, throughout this proposed 
rule, we use the term ``Administrator'' to refer to either the 
Administrator or Deputy Administrator, and the term ``Administrator 
review'' to review by either official.) A final decision of the Board, 
or any reversal, affirmance, or modification of a final Board decision 
by the Administrator, is subject to review by a United States District 
Court with venue under section 1878(f)(1) of the Act and Sec.  405.1877 
of the regulations.
    Most of the central provisions of the regulations governing 
provider reimbursement determinations and appeals are more than 30 
years old. On May 27, 1972, we published a final rule (37 FR 10722), 
which provided for the intermediary determination, NPR, intermediary 
hearing, and reopening of both intermediary determinations and 
intermediary hearing decisions. Five months later, the Congress added 
section 1878 to the Act, which established the Board and provided for 
review of Board decisions by the Secretary, as well as for judicial 
review. (See Social Security Amendments of 1972, Pub. L. 92-603, 
section 243(a), 86 Stat. 1420 (October 30, 1972).) We then, on 
September 26, 1974, published a final rule (39 FR 34514) that 
implemented the 1972 amendments to the Act, and revised and 
redesignated the preexisting rules governing the intermediary 
determination, NPR, intermediary hearing, and reopening. These 
regulations were redesignated as Subpart B of Part 405 of Title 42 of 
the CFR (Subpart R) on September 30, 1977 (42 FR 52826). We have 
revised these regulations on several occasions, largely in response to 
various amendments to section 1878 of the Act.
    For several reasons, we believe it is necessary and appropriate to 
revise many of the subpart R regulations governing provider 
reimbursement determinations and appeals. As noted previously, the 
principal provisions of the regulations are more than 30 years old. In 
the intervening period, various issues have arisen regarding provider 
reimbursement determinations and

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appeals. Important parts of the regulations have been the subject of 
extensive litigation, the results of which indicate a need for 
reexamination of the rules. Also important is the development of a huge 
backlog of cases before the Board (which, at the present time, is 
approximately 6,800 cases). Experience gained through long use of the 
regulations indicates that revisions to the regulations would lead to a 
more effective and efficient appeal process. We recognize that the 
Board's inventory of pending cases is dependent in some ways on factors 
outside of its control (for example, the number of hearing requests 
filed). However, we believe that the revisions made in this final rule 
will help the Board reduce the case backlog (or at least forestall 
substantial additions to it), and will also reflect changes in the 
statute, clarify our policy on various issues, and eliminate outdated 
material. The Board's instructions for providers and intermediaries, as 
well as the Board's decisions on specific cases brought before it, are 
available on the CMS Web site, which, as of the date of publication of 
this final rule, is http://www.cms.hhs.gov/PRRBReview.

B. Medicare Modernization Act Requirements for Issuance of Regulations

    Section 902 of the Medicare Prescription Drug, Improvement, and 
Modernization Act of 2003 (MMA) (Pub. L. 108-173) amended section 
1871(a) of the Act and requires the Secretary, in consultation with the 
Director of the Office of Management and Budget, to establish and 
publish regular timelines for the publication of Medicare final 
regulations based on the previous publication of a Medicare proposed or 
interim final regulation. Section 1871(a)(3)(B) of the Act, as amended 
by section 902 of the MMA, also states that the timelines for these 
regulations may vary but shall not exceed 3 years after publication of 
the preceding proposed or interim final regulation, except under 
exceptional circumstances. Section 1871(a)(3)(B) of the Act further 
provides that if the Secretary intends to vary such a timeline with 
respect to the publication of a final regulation, the Secretary shall 
publish in the Federal Register notice of the different timeline by not 
later than the timeline previously established with respect to such 
regulation. On June 22, 2007, a notice was published in the Federal 
Register extending by one year (or until June 25, 2008) the timeframe 
for publishing this final rule (see 72 FR 34425). Therefore, this final 
rule has been published within the time limit imposed by section 902 of 
the MMA.

II. Provisions of the Proposed Rule and Public Comments and Responses

    On June 25, 2004, we published a proposed rule in the Federal 
Register (69 FR 35716) that set forth proposed regulations seeking to 
update, clarify, and revise various provisions of the regulations 
governing provider reimbursement determinations, appeals before the 
intermediary hearing officers and the Board, and Administrator review 
of decisions made by the Board. For purposes of the summary of the 
proposed provisions and for the comments and responses, we are using 
the same lettering sequence that appeared in the proposed rule. In each 
lettered section, we provide a description of our proposals and a 
summary of the changes from the proposed rule that we have made in this 
final rule. A more extensive description of the proposals is contained 
in the proposed rule, and a brief summary of the changes appears at 
section III.

A. Definitions of Entities That Review Intermediary Determinations or 
Decisions by Such Entities; Definition of Reimbursement (Sec.  
405.1801(a))

    We proposed definitions for ``intermediary hearing officer''; ``CMS 
reviewing official''; ``CMS Reviewing official procedure''; 
``Administrator review''; and ``reviewing entity.'' We received no 
comments on these proposed definitions and we are adopting them without 
change. We note that we incorrectly stated that we were proposing a 
definition for ``reimbursement.''

B. Calculating Time Periods and Deadlines (Sec.  405.1801(a) and Sec.  
405.1801(d))

    We proposed specific provisions to address the timeframes for 
appealing determinations, including those for determining the beginning 
and end of a specific appeal period. Generally, we proposed to 
calculate the beginning period of an appeal as the date a party 
receives a triggering notice, and the end period for an appeal as the 
date by which a reviewing entity must receive the party's submission. 
We proposed a definition for ``date of receipt'' with respect to the 
method we would use to determine the date a document or other material 
is received by: (1) A party or non-party involved in proceedings before 
a reviewing entity and (2) a reviewing entity. Specifically, we 
proposed a rebuttable presumption whereby the receipt date of documents 
sent by a reviewing entity to providers, intermediaries and other 
entities would be 5 days after the postmark date. For materials 
submitted to a reviewing entity, we proposed the establishment of a 
presumption that the receipt date is the date the reviewing entity 
stamps the document ``Received.'' We also proposed that, where a 
reviewing entity could not conduct business due to extraordinary 
circumstances beyond its control, the designated time period would 
resume on the next work day the reviewing entity was again able to 
conduct business. Finally, we proposed that the last day of a 
designated time period would be excluded if it fell on a Saturday, 
Sunday, or Federal legal holiday.
    We are amending our proposed definition of ``Date of Receipt'' in 
Sec.  405.1801(a) to provide that, where a request for an intermediary 
or Board hearing, a request to add issues to a Board or intermediary 
hearing, or any other document or material is transmitted to a 
reviewing entity by a nationally-recognized, next-day courier service 
(for example, the U.S. Postal Service Express Mail, Federal Express, 
UPS, or DHL), the ``Date of Receipt'' is presumed to be the date of 
delivery noted by the courier, unless it can be shown by clear and 
convincing evidence that the materials were received on a different 
date. We are also amending the definition of ``Date of Receipt'' to 
provide that, where a nationally-recognized, next-day courier service 
is not employed to deliver materials to a reviewing entity, the ``Date 
of Receipt'' is presumed to be the date stamped ``Received'' by the 
reviewing entity, unless it can be shown by clear and convincing 
evidence that the materials were received by some other date. The 
reviewing entity's determination of whether the presumption of the 
correctness of the date of delivery, or the date stamp, is overcome by 
clear and convincing evidence is final and binding (that is, it is not 
subject to further administrative or judicial review).
    Comment: One commenter supported our proposal that the timeframe 
for requesting an intermediary hearing or a Board hearing should run 
from the date of receipt of the appealable decision. Another commenter 
agreed that the ``5-day presumption'' gave an accurate determination of 
the date of receipt of a document. One commenter suggested that the 
``5-day presumption'' should be used by a reviewing entity when it 
sends and receives materials.
    Three commenters suggested the rule should offer some reassurance 
that the reviewing entity would, in fact, stamp ``Received'' on the 
document on the day of arrival. One of these commenters also suggested 
using ``date of mailing'' as a

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measure of timeliness. Another commenter stated that date stamps are 
unverifiable and suggested that the Board should consider an electronic 
docket system that would allow parties to view the actual dates of 
receipt of filings and Board actions via the Internet. Another 
commenter suggested the use of a reliable ``intermediary'' (for 
example, the United States Postal Service, because it would provide a 
single source of date verification) instead of relying solely on the 
determination of the Board. This commenter suggested that the current 
``mailbox rule'' be retained.
    Response: After reviewing all of the comments received regarding 
the calculation of the various time periods and deadlines set for 
appealing final determinations, we have decided to adopt our proposals 
as final, with the modifications noted below, regarding the receipt of 
documents by a reviewing entity. We continue to believe that the best 
and most consistent way to establish a beginning and ending date for 
purposes of determining the various appeal periods is through the use 
of ``date of receipt.'' (We also note that employing a ``date of 
mailing'' can present some practical problems, such as unreadable 
postmark dates.) With respect to the situation in which a party (or 
interested non-party) to a proceeding receives a document from a 
reviewing entity or from another party, we have established a 5-day 
presumption for receipt of that document. The presumption may be 
rebutted if a preponderance of the evidence establishes that the 
document was actually received on a later date. The 5-day presumption 
does not apply in the case where the reviewing entity is on the 
receiving end of a document from a party (or non-party) to the 
proceeding. Except as noted below, the receipt date in this instance is 
the date the reviewing entity date stamps the document as ``Received.'' 
We have decided not to include a 5-day presumption for the receipt of 
documents by reviewing entities because there is a presumption of 
administrative regularity in agency action. This doctrine presumes that 
an arm of a Federal agency, such as the Board, will act responsibly, 
fairly, and legally in its duty to provide an appeals forum for 
providers of Medicare services. Thus, it is reasonable to presume that 
the actual receipt date of a document submitted to a reviewing entity 
is the date the reviewing entity stamps ``Received'' on the document. 
Nonetheless, although we believe that materials will be timely and 
accurately stamped ``Received'' by the Office of Hearings, we wish to 
avoid any confusion or possible prejudice to a provider, as well as any 
protracted disputes as to when a document was received. We also 
recognize the importance of the timeframes for both requesting a Board 
or intermediary hearing and for requesting that issues be added prior 
to a Board or intermediary hearing. Therefore, we are amending our 
definition of ``Date of Receipt'' in Sec.  405.1801, to provide that, 
where a request for hearing or a request to add issues prior to a 
hearing, or any other document or material is delivered to a reviewing 
entity by a nationally-recognized next-day courier service, the ``Date 
of Receipt'' shall be presumed to be the date of delivery as noted by 
that courier service, unless it can be shown by clear and convincing 
evidence that the material was received on a different date. Further, 
in order to strongly encourage the use of next-day couriers (especially 
for requests for appeal and for requests to add issues), we are 
amending the definition of ``Date of Receipt'' to provide that, where a 
nationally-recognized next-day courier service is not employed to 
deliver materials to the reviewing entity, the ``Date of Receipt'' 
shall be presumed to be the date stamped ``Received'' by the reviewing 
entity, unless it is established by clear and convincing evidence that 
the materials were actually received on a different date. In order to 
prevent collateral litigation, the reviewing entity's determination as 
to whether clear and convincing evidence exists to establish that the 
materials were received on a date different from the delivery date or 
the date stamped ``Received'' is not subject to further administrative 
or judicial review. (We considered requiring, upon penalty of refusal 
to accept, that any request for a hearing or request to add issues be 
delivered by a next-day courier service.)
    Finally, we note that, although it is not feasible at this time for 
the Office of Hearings to administer an electronic docket system, such 
a system may be implemented in the future.
    Comment: One commenter suggested that the 5-day presumption for 
receipt of documents from a reviewing entity be five business days 
instead of five calendar days because of weekends.
    Response: We believe that five calendar days is a sufficient period 
of time (and we note that mail is picked up and delivered on 
Saturdays).
    Comment: One commenter stated that reviewing entities should accept 
filings via facsimile (fax), with originals to follow, and use the date 
indicated on the fax as the date of receipt.
    Response: The Office of the Attorney Advisor, which assists in the 
Administrator review process, has allowed parties to submit fax copies. 
This practice reflects the short timeframes for Administrator review 
and the small number of appeals that are pending in the office at any 
one time. In contrast, the Office of Hearings, which assists the Board 
in its review, has declined to allow fax transmissions of provider 
requests for Board hearings and other relevant documents. The Office of 
Hearings' practice reflects the voluminous number of appeals pending in 
that office and the large number of documents submitted (several of 
which may be due on the same date), making the acceptance of facsimile 
transmissions impractical. We are not limiting either the Office of the 
Attorney Advisor or the Office of Hearings in determining the best 
office practice for the receipt of documents. Additionally, there may 
be future technological innovations that will make other modes of 
submission feasible, which these offices may wish to have the 
flexibility to adopt. Therefore, we decline to specify in regulations 
whether the Office of Hearings or Office of Attorney Advisor may or 
must accept fax transmissions, or hand delivery, or other modes of 
submission, and, consistent with present practice, will leave it to the 
discretion of these offices as to the additional types of submission 
they will accept.
    Comment: One commenter requested that we clarify the types of 
relevant evidence (for example, a provider date stamp) that would prove 
that materials sent by a reviewing entity were received by a provider 
beyond the 5-day presumption period.
    Response: We decline to specify types of evidence that will 
necessarily establish that a document was received more than five days 
after the postmark date. Rather, whether a piece of evidence (for 
example, an affidavit from the party or a date stamp from the party) is 
persuasive that a document was received more than 5 days after the 
postmark date would be determined in context with any other relevant 
evidence in a particular case.
    Comment: One commenter believed that providers should be allowed to 
request extensions of timeframes for appeal in situations involving 
employee strikes or extended absence due to illness or maternity leave.
    Response: In section II.E. of this final rule, regarding ``Provider 
Requests for Good Cause Extension of Time Period for Requesting 
Hearing,'' we state the rule that an appeal period may be extended for 
``good cause'' only in cases

[[Page 30194]]

where a provider can establish that it could not reasonably have been 
expected to submit a hearing request within 180 days due to 
extraordinary circumstances beyond its control.

C. Providers Under Subpart R; Limited Applicability to Non-Provider 
Entities (Sec.  405.1801(b))

    We proposed to amend Sec.  405.1801(b)(1) to recognize as a 
provider under Subpart R each entity recognized under the Act for 
purposes of provider reimbursement determinations and appeals. In 
accordance with the definition of ``provider of services'' in section 
1861(u) of the Act, we proposed to recognize specifically a hospital, 
critical access hospital, SNF, comprehensive outpatient rehabilitation 
facility, HHA, and hospice program. Also, a RHC and a FQHC would be 
included in accordance with section 1878(j) of the Act, and an ESRD 
facility would be recognized under section 1881(b)(2)(D) of the Act. 
Our proposed revision to Sec.  405.1801(b)(1) would also recognize as a 
provider any other entity treated as a provider under the Act, in order 
to ensure recognition in subpart R of any other entity that may qualify 
as a provider under the Act for purposes of provider reimbursement 
determinations and appeals. We received no comments on this section and 
are adopting our proposals without change.

D. Provider Hearing Rights (Sec.  405.1803(d), Sec.  405.1811, and 
Sec.  405.1835)

    Under section 1878(a) of the Act, and Sec.  405.1835 and Sec.  
405.1841 of the regulations, a provider may obtain a Board hearing if 
it meets three jurisdictional requirements: (1) The provider is 
dissatisfied with its Medicare reimbursement for a cost reporting 
period; (2) the amount in controversy is at least $10,000 (at least 
$50,000 for a group appeal); and (3) the provider files a timely 
request for a hearing to the Board. The same jurisdictional 
requirements govern provider requests for an intermediary hearing under 
Sec.  405.1811, except that the amount in controversy requirement is at 
least $1,000 but less than $10,000. In this section of the proposed 
rule, we proposed changes regarding the first and third jurisdictional 
requirements; that is, provider dissatisfaction with Medicare 
reimbursement and the timeliness of hearing requests. We are making 
several changes to the proposed rule.
    Under Sec.  405.1811(a)(1), and Sec.  405.1835 (a)(1), a provider 
has a right to an intermediary or Board hearing, as a single provider 
appeal, for specific items claimed for a cost reporting period covered 
by an intermediary or Secretary determination, if the provider 
preserves its right to claim dissatisfaction with the amount of 
Medicare payment for the specific item(s) at issue. The provider can 
preserve this right either by claiming the cost on its cost report or, 
if the provider seeks payment that it believes may not be allowable or 
may not be in accordance with Medicare policy (for example, if the 
intermediary lacks discretion to award the reimbursement the provider 
seeks for the item(s)), by ``self-disallowing a specific item(s) by 
following the applicable procedures for filing a cost report under 
protest.'' We have amended Sec.  405.1811(a)(1) and Sec.  
405.1835(a)(1) to be effective for cost reporting periods that end on 
or after December 31, 2008. This revision will be beneficial to both 
providers and intermediaries. The delay in the effect of the 
requirement will benefit providers because they will have additional 
time to evaluate whether they wish to file a cost report item under 
protest. This change will also eliminate the transitional 
administrative burden that intermediaries otherwise would have faced 
under the proposal, which would have necessitated that providers file 
requests to amend previously filed cost reports to explicitly file cost 
report items under protest.
    In response to comments, we have clarified Sec.  405.1811(b) and 
Sec.  405.1835(b) to provide that, where required information is not 
submitted with the hearing request, the intermediary hearing officer or 
Board, as applicable, may dismiss with prejudice the appeal, or take 
any other remedial action that the reviewing entity considers 
appropriate. We believe that this approach is consistent with the 
approach we have taken in section Sec.  405.1868 (``Board Actions in 
Response to Failure to Follow Board Rules'') in which we similarly 
leave to the Board's discretion whether to dismiss an appeal or take 
some other, lesser action.
    We are amending proposed Sec.  405.1835(c)(3) to address possible 
misleading and unnecessary language concerning adding an issue to an 
appeal of a revised NPR. Proposed Sec.  405.1835(c)(3) stated that a 
request to add an issue to an appeal is timely if ``[t]he Board 
receives the request to add issues no later than 60 days after the 
expiration of the applicable 180-day period prescribed in paragraph 
(a)(3) of this section or, for a request to add issue(s) following a 
reopening conducted in accordance with and within the period specified 
in Sec.  405.1885(c)(1).'' We have deleted the language in Sec.  
405.1835(c)(3) pertaining to a request to add issues following a 
reopening. We note that we did not include such language in the 
corresponding proposed intermediary hearing officer regulations at 
Sec.  405.1811(c)(3). Such language is potentially misleading in that 
it may suggest incorrectly that a notice of reopening is the trigger 
point for appealing an issue, whereas, in fact, under our longstanding 
policy (which is reaffirmed in this final rule at Sec.  405.1889), only 
those matters actually revised and specifically contained in a revised 
determination following a notice of reopening are appealable. We also 
believe the language is unnecessary because a revised determination is 
treated the same under our rules as an original determination for 
purposes of the time in which to request a hearing or add an issue. 
Thus, if a revised NPR containing two distinct revisions were issued, 
and a provider timely appealed one of the revisions (that is, within 
180 days after the date of receipt by the provider of the revised NPR), 
it could add the second revision as an issue within 60 days after the 
expiration of the 180-day period for appealing the revised NPR.
    In Sec.  405.1811(b)(2)(i) and Sec.  405.1835(b)(2)(i), we proposed 
that a provider would be required to explain its dissatisfaction with 
the amount of Medicare payment for the specific item(s) at issue by 
stating why Medicare payment is incorrect for each disputed item. We 
acknowledge that there may be instances in which a provider may be 
uncertain as to whether Medicare payment is incorrect because it does 
not have access to underlying data (for example, data from a State 
agency). Accordingly, we have revised Sec.  405.1811(b)(2)(i) and Sec.  
405.1835(b)(2)(i) to allow a provider to explain why it is unable to 
determine whether payment is correct as a result of not having access 
to underlying information.
    Further, in response to a commenter's suggestion that providers be 
required to list their parent corporation at the time of filing a 
single appeal so as to assist the Board in identifying providers under 
common ownership, we are adding new Sec.  405.1835(b)(4) to require a 
provider under common ownership or control to furnish the name and 
address of its parent corporation and to provide a statement that: (1) 
To the best of the provider's knowledge, no other provider to which it 
is related by common ownership or control, has pending a request for a 
Board hearing pursuant to this section or pursuant to

[[Page 30195]]

Sec.  405.1837(b)(1) on any of the same issues contained in the 
provider's hearing request for a cost reporting period that falls 
within the same calendar year as the calendar year covered by the 
provider's hearing request; or (2) a pending appeal(s) exist(s), and 
the provider name(s) and provider number(s), and the case number(s) (if 
assigned), for such appeal(s).
    Finally, in preparing this final rule, we have corrected minor 
wording inconsistencies between Sec.  405.1811, which pertains to 
intermediary hearings, and Sec.  405.1835, which pertains to Board 
hearings, where appropriate.
    Comment: One commenter stated that the section on who is entitled 
to a hearing should be clarified to include those entities that were 
formerly providers or the successor organizations that retained 
responsibility for previously filed cost reports following a change of 
ownership. In recent years, numerous tax-exempt organizations sold 
hospital operations and the proceeds went to local charitable 
foundations. Frequently, those organizations retained responsibility 
for filed cost reports, and the rules should be clarified to grant 
hearing rights to those organizations regarding those cost reports.
    Response: We made no specific proposal concerning the hearing 
rights of former providers or successor organizations following a 
change in ownership. However, we appreciate the concerns raised by the 
commenter and, therefore, we may seek to address this issue in a future 
rulemaking or through other instructions.
1. Provider Dissatisfaction With Medicare Reimbursement; Revised Self-
Disallowance Policy
    We proposed that, in order to preserve its appeal rights, a 
provider must either claim an item on its cost report where it is 
seeking reimbursement that it believes to be in accordance with 
Medicare policy, or self-disallow the item where it is seeking 
reimbursement that it believes may not be in accordance with Medicare 
policy (for example, where the intermediary does not have the 
discretion to award the reimbursement sought by the provider). In order 
to self-disallow an item, the provider would be required to follow the 
applicable procedures, which are contained currently in section 115 of 
the PRM, Part II (CMS Pub. 15-2), for filing a cost report under 
protest. We stated that we believed our proposal was appropriate under 
the Supreme Court's decision in Bethesda Hospital Association v. Bowen, 
485 U.S. 399 (1988). We further stated that we believed that our 
proposed policy was a reasonable response to statements by the Bethesda 
providers and others that it was necessary, for any reimbursement 
request in excess of the amount allowed under program policy, to raise 
the entire payment request before the Board, because it would be 
improper to include a cost report claim for more payment than is 
permitted by Medicare policy. We noted that it has been our 
longstanding policy that a cost report claim at variance with Medicare 
policy is not improper, provided that the claim is not intended to 
procure an intermediary determination (or reviewing entity decision) by 
fraud or similar fault. We are adopting our proposal, effective with 
cost reporting periods ending on or after December 31, 2008.
    Comment: One commenter recommended that the text of section 115 et 
seq. of the PRM, Part II, be placed in the regulations. The commenter 
noted that these sections of the PRM have not changed since 1980. 
Another commenter stated that the protested amount line on the cost 
report is available for situations where a provider is not in agreement 
with Medicare policy and that CMS should be holding that out as the way 
to assert differences of opinion with Medicare policy.
    Response: We are adopting the proposal, which is essentially a 
codification of the protested amount line procedures set forth in 
section 115 et seq. of the PRM, Part II. We are modifying the proposal 
so that the requirement, that a provider self-disallow an item by 
following the applicable procedures for filing a cost report under 
protest, is effective for cost reporting periods ending on or after 
December 31, 2008.
    Comment: One commenter stated that the final rule should require 
that, when a provider self-disallows an item in accordance with the 
proposed policy, the provider should specifically identify the 
regulation or other authority the provider is challenging as invalid, 
and that the appeal should be limited to that challenge. The commenter 
stated that some providers have been misusing the protested line amount 
procedure. Specifically, the commenter said that it was aware of 
instances in which a provider listed a claim related to bad debts in 
the protested line amount. According to the commenter, the provider was 
not challenging any policy related to bad debts, but rather lacked the 
documentation for its bad debts claim and was using the protested 
amount procedure as a way of avoiding a possible reopening denial based 
on Program Memorandum A-01-141 (December 14, 2001). According to the 
commenter, this program memorandum gives intermediaries discretion to 
deny a reopening request where a provider was culpable in not 
adequately documenting its claim and where the claim was reported not 
under protest, but rather was made in the cost report proper.
    Response: Although we encourage providers to identify the specific 
manual provision, CMS Ruling, regulation, or statutory section that 
they believe prevents them from receiving payment for the self-
disallowed item, we are not requiring through these regulations that 
they do so. We are attempting to strike a balance between, on the one 
hand, having providers present enough information so as to put the 
intermediaries on notice as to actual or potential reimbursement 
disputes, and, on the other hand, not making it unduly burdensome for 
providers to file cost reports. For the same reason, we are 
encouraging, but not requiring, providers to identify in the hearing 
request the specific authority they believe prevents them from 
receiving reimbursement for a self-disallowed item. We note, however, 
that where the authority allegedly preventing reimbursement for the 
self-disallowed item is a CMS Ruling, regulation or statute, the 
provider may wish to seek expedited judicial review (EJR) early in the 
appeals process, in accordance with the procedures under Sec.  
405.1842, or the Board may wish to explore granting EJR on its own 
motion. If the provider does seek EJR or the Board initiates own motion 
consideration of EJR, the provider would need to identify at that time 
the specific authority that it believes prevents it from receiving 
reimbursement for the self-disallowed item. We caution that the fact 
that we are not requiring by regulation that providers identify in the 
hearing request the specific authority at issue should not be seen as 
preventing the Board from issuing instructions that would require 
providers to do so. Under section 1878(e) of the Act, the Board has the 
authority to issue instructions governing hearings before it, provided 
that those instructions are not inconsistent with the statute or 
regulations of the Secretary.
    Finally, although some providers may be using the protested line 
amount procedures inappropriately, as alleged by the commenter, we do 
not believe that mischaracterizing a documentation issue (or some other 
issue) as a self-disallowance prevents an intermediary from denying a 
reopening request. Program Memorandum A-01-141

[[Page 30196]]

Chapter 8, section 60.1 of CMS Pub. 100-06, states that intermediaries 
should inform providers that, as a general rule, they will not honor 
reopening requests for audit adjustments based on lack of 
documentation, but it also does not require intermediaries to allow all 
requests for reopening audit adjustments that are not based on (or are 
not characterized by the provider as based on) lack of documentation. 
Moreover, under the self-disallowance policy contained in this rule, 
providers should not self-disallow items for which they do not have a 
good faith belief that the items may not be allowable under Medicare 
payment policy. Under Sec.  405.1835, in order to preserve its appeal 
rights, a provider must either include a claim for the specific item on 
its cost report, or, where it has a good faith belief that the item may 
not be allowable under Medicare policy, list the item on the cost 
report. Therefore, if a provider were to simply list an item as a self-
disallowed item, when the provider is aware that the issue is one of 
documentation and not policy, the provider would run the risk that the 
appeal of that item would be dismissed.
    Comment: Several commenters asserted that the proposal that the 
provider identify an item as a ``protested amount'' was inconsistent 
with the Supreme Court's decision in Bethesda. For example, two 
commenters, using identical language, stated that the Supreme Court 
concluded that providers could claim ``dissatisfaction,'' within the 
meaning of the statute, without incorporating their challenge in the 
cost reports filed with their fiscal intermediaries, and that our 
proposal directly contradicted the Supreme Court's conclusion by 
mandating that a provider had to claim dissatisfaction by incorporating 
a challenge into the cost report through either declaring the item as a 
cost or declaring it as a protested item. One commenter said that the 
Supreme Court concluded in Bethesda that no statute or regulation 
expressly mandated that a challenge to the validity of a regulation be 
submitted first to the intermediary, and that it would be futile to 
submit challenges based on regulations, statutes or CMS's formal 
policies to the intermediary before seeking Board review; therefore, 
the proposed policy was in direct violation of clear statutory 
authority. Another commenter said that rather than reflecting the 
reasoning and findings of Bethesda, the proposed policy appeared to 
have adopted the narrowing of Bethesda in Little Company of Mary 
Hospital and Health Centers v. Shalala, 24 F.3d 984 (7th Cir. 1994). 
According to this commenter, the Little Company of Mary Hospital case 
narrowed the Bethesda decision by providing that in order for a 
provider to be able to self-disallow a cost, there must be a statute, 
regulation or CMS ruling that makes reimbursement of an item 
unallowable. This commenter stated that the Little Company of Mary 
Hospital case was the decision of a single circuit and therefore 
conflicts with the more general proposition of the Supreme Court in 
Bethesda.
    Response: It has been our longstanding view that providers that 
fail to claim on their cost reports costs that are allowable under the 
Medicare law and regulations cannot meet the ``dissatisfaction'' 
requirement. See, for example, Little Co. of Mary Hosp. & Health Care 
Ctrs. v. Shalala, 165 F.3d 1162 (7th Cir. 1999). This proposed change 
would simply codify in our regulations our longstanding interpretation 
of ``dissatisfaction.''
    We continue to believe that our proposed policy that a provider 
must either include a claim for reimbursement of a cost on its cost 
report or self-disallow the cost in order for the Board to obtain 
jurisdiction over an appeal pertaining to that cost is consistent with 
the Supreme Court's decision in Bethesda. We believe the commenters 
that specifically mentioned Bethesda have misunderstood the import of 
Bethesda on our proposal. In Bethesda, providers that submitted their 
cost reports to their intermediary complied with the Secretary's 
regulation by self-disallowing malpractice insurance costs in excess of 
the regulation. The providers then filed a request for a hearing before 
the Board to contest the regulation, and the Board dismissed for lack 
of jurisdiction. Ultimately, the Supreme Court rejected the Secretary's 
position that section 1878(a)(1)(A)(i) of the Act, which requires that 
a provider be dissatisfied with a final determination of its fiscal 
intermediary, ``necessarily incorporates an exhaustion requirement.'' 
The Court found that this ``strained interpretation'' of a statutory 
exhaustion requirement was inconsistent with the express language of 
the statute. (Bethesda, 485 U.S. at 404.) The Court agreed that, under 
section 1878(a)(1)(A)(i) of the Act, a provider's dissatisfaction with 
the amount of its total reimbursement is a condition of the Board's 
jurisdiction, but held that ``it is clear, however, that the submission 
of a cost report in full compliance with the unambiguous dictates of 
the Secretary's rules and regulations does not, by itself, bar the 
provider from claiming dissatisfaction with the amount of reimbursement 
allowed by those regulations. No statute or regulation expressly 
mandates that a challenge to the validity of a regulation be submitted 
first to the fiscal intermediary. * * * Thus, [the providers in this 
case] stand on different ground than do providers who bypass a clearly 
prescribed exhaustion requirement or who fail to request from the 
intermediary reimbursement for all costs to which they are entitled 
under applicable rules. While such defaults might well establish that a 
provider was satisfied with the amounts requested in its cost report 
and awarded by the fiscal intermediary, those circumstances are not 
presented here.'' (Bethesda, 485 U.S. at 404-05 (emphasis added).) In 
sum, although the Supreme Court in Bethesda held that the Secretary may 
not rely on section 1878(a)(1)(A)(i) as explicitly requiring providers 
to present challenges to a regulation to their intermediaries as a 
condition to the Board's jurisdiction, the Court specifically 
recognized that the Secretary could impose an exhaustion requirement by 
regulation, and that a provider who fails to claim all costs to which 
it is entitled may fail to meet the jurisdictional prerequisite of 
dissatisfaction. We note that we are not requiring providers to claim 
costs or items that they believe may not be in accordance with Medicare 
payment policy--rather, we are merely requiring that the provider list 
such items on the cost report by following the protested line amount 
procedures.
    In Bethesda, the providers listed on their cost reports the costs 
at issue, but deliberately did not claim them. As noted by the Ninth 
Circuit in Adams House Health Care v. Bowen, 862 F.2d 1371, 1375 n.3 
(9th Cir. 1988), the question was left open by Bethesda as to whether 
the Board is deprived of jurisdiction to hear an appeal concerning a 
cost that was omitted entirely from the cost report. We interpret 
section 1878(a)(1) of the Act to mean that a provider is not 
``dissatisfied'' with a final determination of the intermediary or the 
Secretary regarding any matter that is omitted from the cost report, 
and that, as a result, the Board does not have jurisdiction to hear an 
appeal regarding the matter. Although the Supreme Court in Bethesda 
indicated that if a provider were to bypass a ``clearly prescribed 
exhaustion requirement'' it ``might well'' be precluded from raising 
the issue before the Board, we believe our proposal to be even less 
than an exhaustion requirement. We believe it to

[[Page 30197]]

be more akin to simply a presentment requirement.
    We do not believe that the Little Company of Mary Hospital decision 
is inconsistent with the Supreme Court's decision in Bethesda. As the 
Seventh Circuit in Little Company of Mary Hospital noted, Bethesda 
``says only that a provider can challenge a rule before the Board even 
after `admitting' that the rule is applicable when submitting its 
expenses to the intermediary,'' and that Bethesda ``strongly suggests 
that a hospital that does not ask its intermediary to reimburse it for 
all the costs for which it is entitled cannot, on appeal to the Board, 
first ask for new costs.'' (24 F.3d at 992-93, emphasis in the 
original.) Thus, Little Co. of Mary was not a narrowing of Bethesda, as 
one commenter asserted. Rather, it was an application of Bethesda to 
the facts before it, facts that mirrored the language quoted above from 
Bethesda.
    We recognize that the First Circuit's majority opinion reached a 
contrary result in Maine General Medical Center v. Shalala, 205 F.3d 
493 (1st Cir. 2000). Because Maine General relied on a pre-Bethesda 
decision that analyzed Board jurisdiction under 42 U.S.C. 1395oo(d), 
and not 42 U.S.C. 1395oo(a), as required by Bethesda, and because it 
failed to recognize the implications of the Bethesda dicta, we believe 
that Maine General was incorrectly decided.
    Although no commenters raised the argument that the 
``dissatisfaction'' requirement applies only to the total amount of 
program reimbursement reflected in the NPR, and that 
``dissatisfaction'' therefore does not need to be expressed with 
respect to each issue challenged on appeal, we note that a provider 
successfully made this argument in Loma Linda University Medical Center 
v. Leavitt, 492 F.3d 1065 (9th Cir. 2007). We respectfully submit that 
the Ninth Circuit erred in its analysis. Although there may be nothing 
in the statute indicating that dissatisfaction must be expressed with 
respect to ``each claim'', there also is nothing in the statute 
indicating that the Secretary cannot interpret the dissatisfaction 
requirement in this manner. The statute thus is ambiguous on this 
point, and the Ninth Circuit should have accorded deference to the 
Secretary's interpretation, particularly in light of the Secretary's 
expertise in how the Medicare provider reimbursement process works.
    Specifically, an intermediary makes distinct reimbursement 
determinations for each expense item and then sums these distinct 
determinations. The ``final determination,'' which here is the NPR, 
thus is not simply one total amount. Rather, it is comprised of many 
individual calculations representing the various items for which the 
provider seeks payment. A provider rarely, if ever, would challenge 
before the Board its payment for every discrete item that goes into the 
total reimbursement figure. Instead, a provider challenges discrete 
elements of the total amount, only some of which may be reviewed by the 
Board. Dissatisfaction with total reimbursement thus is based on 
dissatisfaction with items that result in total reimbursement, and it 
is completely reasonable to interpret 42 U.S.C. 1395oo(a) to require 
dissatisfaction to be shown with respect to each issue being appealed.
    Moreover, Bethesda involved the question of whether the Board had 
jurisdiction over one particular issue, not whether it had jurisdiction 
over an entire NPR. Bethesda thus implicitly assumes that jurisdiction 
must be obtained on an issue-specific basis. Furthermore, the facts of 
Little Co. of Mary make clear that, in that case, the provider was 
dissatisfied with other issues in its NPR. Yet this dissatisfaction 
with the overall total amount of program reimbursement did not affect 
the court's decision in that case.
    We also note that the Secretary's interpretation of the statutory 
language at 42 U.S.C. 1395oo(a) is consistent with court decisions 
related to reopenings. In those cases, the courts refrained from 
similar attempts to exaggerate the significance of the statutory phrase 
at 42 U.S.C. 1395oo(a) ``total program reimbursement due the 
provider.'' Your Home Visiting Nurse Servs. v. Shalala, 525 U.S. 449, 
453 (1999) (Board lacks jurisdiction over intermediary's ``refusal to 
reopen * * * [which] is not a `final determination * * * as to the 
amount,' but rather a refusal to make a new determination''). In HCA 
Health Services of Oklahoma v. Shalala, 27 F.3d 614 (D.C. Cir. 1994), 
the court noted that ``when an intermediary revisits only certain 
specified determinations contained in the original NPR * * * [p]art of 
the final determination is obviously contained in that portion of the 
original NPR which was never revisited, while the remaining elements 
are clearly to be found in the reopening decision.'' 27 F.3d at 617 
(emphasis added). The court thus recognized that the ``final 
determination'' is really comprised of many individual determinations.
    Finally, an issue-specific requirement of ``dissatisfaction'' has a 
sound policy basis. If providers were able to claim items for the first 
time during a Board appeal simply because they had expressed 
dissatisfaction with respect to other cost items, the Board would be 
required to assume responsibilities that are more appropriately borne 
by fiscal intermediaries rather than by a ``review'' board. Such a 
system also would provide an end-run around the deadline for filing an 
accurate cost report, as providers could file ``placeholder'' appeals 
with respect to items claimed on their cost reports with the knowledge 
that they could always make additional claims later.
    In any event, even if the Board has jurisdiction under the statute 
to hear an appeal concerning an item that was omitted entirely from the 
cost report, whether the cost is one that may be allowable or the item 
involves a challenge to a binding regulation, manual instruction or CMS 
Ruling, this jurisdiction is not mandatory. In Maine General Medical 
Center v. Shalala, 205 F.3d 493 (1st Cir. 2000), the majority held that 
the statute did not deprive the Board of jurisdiction to hear a claim 
involving a cost omitted from a cost report, but it adopted the 
Secretary's position that even if the Board had jurisdiction ``it would 
be entirely permissible for the Board to conclude, as a matter of 
policy, not to hear [the] claim.'' (Maine General, 205 F.3d at 501.) 
The court continued: ``All we hold is that Congress did not, in the 
statute, require the Board to reach this result by stripping it of 
jurisdiction. This outcome preserves some flexibility for the agency, 
which may be exactly what Congress intended. It is not our job to 
exercise that flexibility for the agency.'' (Id.) See also Loma Linda, 
492 F.3d at 1072-73 (holding that Board jurisdiction is discretionary).
    Sections 1102(a) and 1871(a) of the Act authorize the Secretary to 
issue regulations for the efficient administration of the Medicare 
program. Irrespective of whether the Board has jurisdiction under the 
statute to hear an appeal concerning an item that was omitted entirely 
from the cost report (and we do not agree with the Maine General or 
Loma Linda cases on this point), the requirement that providers either 
claim an item on their cost reports or, where the item involves a 
challenge to a binding regulation, manual instruction or CMS Ruling, 
list the disputed item in accordance with the longstanding instructions 
contained in section 115 of the PRM, Part II, fits comfortably within 
our statutory authority to issue regulations to administer the Medicare 
program and is a reasonable exercise of that authority. Providers are 
already required, for program integrity reasons, to list ``protested 
items;'' that is, items for

[[Page 30198]]

which they believe they are entitled to receive payment, but for which 
they believe that their intermediaries would disallow, on the basis 
that reimbursement for such items is contrary to regulation or policy 
interpretation. Under section 115 of the PRM, Part II, providers that 
do not wish to risk running afoul of the cost report certification 
process, by including an item on their cost reports that is contrary to 
Medicare regulations or payment policy, are allowed to include these 
items on the ``protested amount'' line on their cost reports. We 
believe it is reasonable to require providers to notify their 
intermediaries, via their cost report submission, of all items for 
which they potentially may be claiming reimbursement. Such a 
requirement allows the Medicare program to estimate better its 
potential liabilities and to issue changes or clarifications to its 
policies, and allows intermediaries to estimate better their workload 
and audit priorities. Also, if we were to adopt a policy that providers 
have to list on their cost reports only those items that they believe 
are in accord with Medicare payment policy, the Board would be required 
to continue adjudicating disputes as to whether an omitted cost is or 
is not in accord with Medicare payment policy (because if the omitted 
cost were in accord with Medicare payment policy, the provider would 
not have the right to a hearing).
    Comment: One commenter stated that it disagreed with the proposed 
policy that would require providers to identify self-disallowed issues 
as protested items. Providers have to trust the information with which 
they are provided when preparing cost reports and follow the directions 
that have been issued. The individuals who prepare cost reports may not 
have the background, time, or ability to evaluate or question whether 
the data provided by government sources or the instructions that have 
been issued should be challenged. This provision may put undue pressure 
on individuals who prepare cost reports, and could increase 
administrative costs as providers seek professional help to identify 
issues of which the providers may not be aware. According to the 
commenter, it can take a considerable amount of research and 
investigation into issues to discover that errors exist in the 
underlying government data used to prepare the cost report. Once this 
discovery is made, it seems appropriate that the error be corrected and 
adjustments made. Providers should not be held responsible for 
discovering errors made by government bodies.
    Another commenter stated that it is impractical to expect providers 
to file under protest every potential item on their cost reports that 
may be disallowed under the applicable regulations or manual 
provisions. Providers are faced with overwhelming numbers of regulatory 
and policy manual issuances covering a complex array of constantly 
changing Medicare billing and documentation requirements. According to 
the commenter, there is no basis in law or equity for CMS's attempt to 
cut off providers' appeal rights because the providers may not 
recognize the invalidity of a particular intermediary's interpretation 
of CMS's regulations and policies at the time they file their cost 
reports.
    Response: We do not believe that there should be any significant 
difficulty for providers in identifying items for which they believe 
they should receive payment in derogation of Medicare payment policy. 
Upon deciding that it does, in fact, wish to challenge Medicare payment 
policy with respect to one or more item(s) the provider has self-
disallowed, the provider should include the item(s) in its request for 
a hearing, or add the issue later, in accordance with the procedures 
for adding issues under Sec.  405.1835(c). The Medicare program expects 
provider personnel, whether on the provider's staff or outside 
professionals, to have the background, time, and ability to complete 
and understand the cost reporting requirements.
    Comment: One commenter stated that the statute does not require 
that providers indicate in the cost report that they will be 
dissatisfied with a final determination, and that CMS is placing form 
over substance in this regard. This commenter said that, although 
increasing efficiency within the appeal system is a worthwhile goal, 
any efficiency gain does not justify providers' loss of their rights to 
appeal meritorious claims by virtue of inadvertence to procedural 
requirements that are not obvious.
    Response: We do not agree that our requirement amounts to a 
procedural requirement that is not obvious to providers. The statute at 
42 U.S.C. 1395oo(a) requires that a provider express dissatisfaction 
with a determination of the intermediary or the Secretary. Arguably, 
therefore, a provider could not be dissatisfied with a determination 
that does not explicitly or implicitly address an item, because the 
item is neither claimed nor even listed on the cost report. Moreover, 
many providers are already availing themselves of the protested line 
amount procedures contained in section 115 of the PRM, Part II. In any 
event, in addition to the legal notice that providers are receiving 
through this final rule, we anticipate that providers will informally 
be alerted to the provisions of this rule, including the self-
disallowance policy, through hospital associations and other provider 
organizations, law firms, trade publications and others.
    Comment: Several commenters stated that by requiring providers to 
follow the procedures in the PRM for filing a cost report under 
protest, more administrative work will be created for the hospitals and 
the intermediaries because the item or cost has to be manually claimed 
and the impact manually calculated. The commenters further stated that 
the intermediaries must manually review each protested cost or item and 
decide to remove or allow, and that the intermediaries' failure to do 
so would automatically reimburse providers for the cost or item.
    Response: We believe that our self-disallowance policy will not 
create a significant amount of work for most providers and 
intermediaries, for several reasons. First, many providers are already 
using the protested line amount procedures contained in section 115 of 
the PRM, Part II. Also, the commenters are incorrect that the item or 
cost has to be manually ``claimed'' on the cost report.
    We do not believe that providing an estimate of the self-disallowed 
item will prove burdensome to providers. Moreover, if the provider 
believes that listing the item on the cost report is worthwhile, the 
provider may have already engaged in an estimate of sorts, and in any 
event, if the provider does decide to appeal the item, it should 
estimate the reimbursement effect of the item at that time. Finally, 
intermediaries are not required to review each protested cost or item 
to decide to remove or allow that cost or item. Whereas, at one time, 
items appearing on the protested amount line were ``above the line'' 
(that is, they appeared before, and made up part of, the total claim 
for reimbursement), that is no longer the case. On the current cost 
report, the protested amount appears ``below the line'' and is not 
included in the provider's total claim for reimbursement.
2. Audits of Self-Disallowed Items
    We proposed that, where a provider is successful in obtaining 
reimbursement for a self-disallowed item, the intermediary must audit 
the item to determine the proper reimbursement effect.

[[Page 30199]]

    Comment: Three commenters believed that our proposal was 
unnecessary. One commenter stated that it does not have an objection in 
principle with the proposal that an intermediary must audit self-
disallowed items after a decision awarding them to the provider, and 
said that its experience has been that in every instance in which 
providers have successfully challenged a CMS policy, payment has been 
audited or reviewed for accuracy under the agreement of the parties to 
the dispute. The second commenter believed that the proposal was 
unnecessary because CMS already has the right to, and routinely does, 
instruct its intermediaries to perform additional auditing steps before 
issuing an NPR as a result of a final agency determination. The third 
commenter stated that the Board would expect that self-disallowed items 
would be unaudited.
    Response: The final decision awarding reimbursement for a self-
disallowed item may come from the Board, the Administrator, or a court. 
Although we believe that, in most instances, the administrative or 
judicial body that issues a decision would not specify a dollar figure 
for reimbursement, the proposal was intended to ensure that 
intermediaries, in fact, have the opportunity to determine the correct 
amount of reimbursement after an award is made. We believe that it 
would be inappropriate for the administrative or judicial body to award 
a specific amount for reimbursement without the benefit of an audit by 
the intermediary. Of course, the intermediary could audit the self-
disallowed item prior to an award, but this would mean that the 
intermediary would be spending resources to determine an amount for an 
item that, under Medicare policy, would not be awarded.
    Comment: Three commenters said that the regulations should place a 
limit on the time an intermediary has to conduct the audit of the 
awarded self-disallowed item. One commenter stated that the regulations 
should set forth a reasonable time limit to audit and calculate 
payment, and that 60 days certainly should be sufficient. The second 
commenter stated that, whereas the need for an accurate determination 
of the amount of reimbursement is important, the proposal threatens to 
prolong indefinitely the closure of the appeal, because no limit is 
placed on the time the intermediary would have to complete the audit. 
The third commenter stated that any audit subsequent to a decision to 
pay a self-disallowed item should occur within a limited period of 
time.
    Response: We agree that in all cases intermediaries should complete 
the audit of an awarded self-disallowed item in a reasonable amount of 
time. We decline to impose a specific time limit on intermediaries for 
auditing self-disallowed items, however, because what is reasonable in 
a given case will depend in part on the scope and complexity of the 
audit and the provider's cooperation, as well as the intermediary's 
other program priorities.
    Comment: Two commenters disagreed with the proposal to permit 
intermediaries to audit self-disallowed costs that are ultimately 
awarded during the appeals process. In the first commenter's view, the 
proposal offends the judicial principle of finality and gives the 
Medicare program ``two bites at the apple.'' According to the 
commenter, the intermediary has enough time between the time that a 
provider appeals a self-disallowed cost and a Board hearing for an 
intermediary to audit or otherwise evaluate or question the amount of 
the claim. The other commenter stated that the proposal to require 
intermediaries to audit eventual awards of self-disallowed costs could 
result in an entirely new disallowance and appeal based on new grounds. 
A provider could be forced to litigate the same items multiple times, 
which would be inconsistent with the due process rights of the 
provider. Any audit subsequent to a decision to pay a self-disallowed 
item should be restricted to a determination of the payment amount, and 
should not open new grounds for disallowance.
    Response: We disagree that the proposal is counter to the principle 
of finality, or that it would give the Medicare program ``two bites at 
the apple.'' The purpose of the proposal was not to allow the 
intermediary to relitigate the question of whether the provider is 
entitled to reimbursement for the self-disallowed item, but rather to 
ensure that the intermediary has the opportunity to determine the 
reimbursement effect of the final decision awarding that self-
disallowed item. We believe the language in Sec.  405.1803(d)(3), that 
CMS may require the intermediary to ``audit'' a self-disallowed item, 
sufficiently conveys that, under this provision, the intermediary is 
restricted to determining the amount of program reimbursement, and not 
whether the item should be allowed. Although the intermediary could 
audit the self-disallowed item prior to an award, the intermediary 
would be spending resources to determine the correct amount for an item 
that may not, and, at least from the perspective of the program, should 
not be awarded.
    Comment: One commenter stated that one way to minimize the problem 
of unaudited self-disallowed costs would be to allow the provider and 
the intermediary to enter into a stipulation regarding whether the 
self-disallowed costs have been audited. Another commenter stated that 
a more practical procedure would be for the parties to stipulate the 
amount in controversy, with an audit by the intermediary, if necessary, 
at the outset of the appeal, rather than after a possibly lengthy 
process.
    Response: We believe that a stipulation that the amount at issue 
for a self-disallowed cost that has not been audited may be helpful, 
but would not be an adequate substitution for our proposal, which would 
prohibit the award of a specific amount of reimbursement in the absence 
of an audit. Where the intermediary knows the amount of potential 
reimbursement during the pendency of an appeal, either because it has 
audited the issue or otherwise has the necessary information, the 
intermediary can stipulate to the amount at issue. Intermediaries are 
in the best position to know their workload priorities and to decide on 
allocation of their resources. We are not preventing intermediaries 
from determining the amount at issue prior to a decision awarding the 
reimbursement at issue; rather, the purpose of the proposal was to 
prevent intermediaries from being forced to audit the amount of 
reimbursement prior to a decision favorable to the provider.
    Comment: One commenter stated that the regulations should make 
clear that any dispute with regard to an audit or calculations would 
remain in the jurisdiction of the entity that rendered the last merits 
decision.
    Response: We decline to require that the entity that awarded the 
reimbursement for the self-disallowed item maintain continuing 
jurisdiction in case there is a dispute concerning the audit. We would 
have no authority to require a court, once having remanded the case for 
an audit by the intermediary, to retain continuing jurisdiction over 
the case. The Board or the Administrator may not see the need to 
maintain continuing jurisdiction over the case, once having ruled for 
the provider on the self-disallowed item. To the extent that the 
provider disagrees with the calculation of the audited item, the 
provider may bring a new appeal to the intermediary or to the Board, if 
the

[[Page 30200]]

provider meets the amount in controversy requirements.
3. Determining Timeliness of Hearing Requests (Sec.  405.1811 and Sec.  
405.1835)
    We proposed to revise our regulations to provide that the 180-day 
period for requesting a Board or intermediary hearing begins on the 
date of receipt by the provider of the intermediary determination or, 
where applicable, the expiration date of the 12-month period for 
issuance of a timely NPR by the intermediary. We received one comment 
on this issue, which pertained more closely to our proposed definition 
for ``date of receipt'' and to our proposal for a presumption that 
documents from a reviewing entity are received within 5 days of their 
mailing, unless a preponderance of the evidence establishes that they 
were received later than the 5-day period. Accordingly, we have 
addressed this commenter's concerns in section II.B. of this final 
rule.
4. Contents of Hearing Request
    In order to facilitate an early focus by the parties and the 
reviewing entity on the jurisdictional requirements for a hearing 
before the Board or intermediary, we proposed that the original hearing 
request include a demonstration (through argument and supporting 
documentation) that the provider satisfies the jurisdictional 
requirements for the hearing request. We also proposed that, in order 
to facilitate the reviewing entity's ability to determine compliance 
with our proposed self-disallowance rules, the hearing request must 
contain a description of the nature and amount of each self-disallowed 
item and the reimbursement sought for each item. Finally, we proposed 
clarifying the current requirement that a hearing request include 
supporting documentary evidence. We stated that we were aware of 
various cases in which the need to determine Board jurisdiction over a 
specific matter at issue had been hampered by the absence of the NPR(s) 
relevant to the appeal, or by confusion about whether the NPR at issue 
was the initial NPR or a revised NPR issued after reopening (see Sec.  
405.1885 and Sec.  405.1889). Because the Board would not be able to 
make appropriate findings of fact and conclusions of law about its 
jurisdiction without this information, proposed Sec.  405.1811(b)(3) 
and Sec.  405.1835(b)(3) would require the hearing request to include 
each intermediary determination at issue in the appeal.
    Comment: One commenter stated that the proposed rule would place an 
unreasonable burden on providers to look into the future and defend 
against unknown jurisdictional challenges that may arise. This 
commenter proposed that, if jurisdictional documentation must be 
submitted with the original hearing request, the intermediary should be 
required to read it and determine within a reasonable period of 60 to 
90 days if any jurisdictional issues exist. Arbitrary jurisdictional 
challenges by intermediaries have increased dramatically in recent 
years, created additional demands on Board resources, and have caused 
substantial delays in cases moving through the administrative process. 
Once the Board has taken jurisdiction over an issue, that decision 
should have some finality. According to the commenter, if CMS's intent 
is to reduce the backlog, an administrative process that is fair to 
both the provider and the intermediary should be established.
    Response: We disagree that requiring a brief demonstration in 
writing that the request for hearing meets the jurisdictional 
requirements constitutes an unreasonable burden on providers. The party 
seeking relief before an administrative or judicial tribunal has the 
burden of demonstrating that the tribunal has jurisdiction over its 
claim or appeal. In most cases, the jurisdictional question will be 
straightforward and the provider will either be able to demonstrate 
easily that the intermediary hearing officer(s) or the Board has 
jurisdiction, or, at the least the provider will be able to anticipate 
arguments concerning jurisdictional deficiencies. With respect to the 
commenter's assertion that some intermediaries make arbitrary 
jurisdictional challenges, we believe that claims presented by 
providers, as well as defenses raised by intermediaries, should be made 
in good faith. If an intermediary has raised a defense, jurisdictional 
or otherwise, that does not have a reasonable basis in law or fact, or 
has not raised a reasonable jurisdictional defense in a timely manner, 
the intermediary's conduct should be reported to the Board, and if the 
Board believes it to be appropriate, the Board can refer the matter to 
CMS for possible action. This is not to say that, where an intermediary 
has raised a jurisdictional defense that is similar to one that it or 
another intermediary has raised unsuccessfully before, the intermediary 
would be precluded from raising the jurisdictional defense if it was 
otherwise reasonable. (However, in that situation, the intermediary 
should note its jurisdictional objections to the Board in a way so as 
not to delay the resolution of the appeal and, if necessary and 
appropriate, renew its jurisdictional objections in a request for 
Administrator review of the Board's final determination on the merits.) 
Similarly, we do not believe that an intermediary should purposely 
delay making jurisdictional defenses, but, again, the burden is on the 
provider to demonstrate jurisdiction, and we decline to either impose a 
specific time period for an intermediary to raise jurisdictional 
defenses or to provide that, having once determined that jurisdiction 
exists, the Board is precluded from revisiting the issue. Additional 
facts that are developed during the course of proceeding before the 
Board may cause the intermediary to challenge, and the Board to deny, 
jurisdiction. In civil litigation, jurisdictional defects can generally 
be raised at any time, even on appeal. Although a court may be obliged 
to dismiss a case for lack of jurisdiction even where the 
jurisdictional objection is made at a late stage in the proceedings, it 
reserves the authority to sanction a party if the party has 
unreasonably delayed in making the objection. If the Board believes 
that an intermediary has unreasonably delayed in making a 
jurisdictional objection, it may refer the matter to CMS for possible 
action.
    Comment: One commenter stated that an issue included in a hearing 
request may at times be reopened by the intermediary with a partial 
revision being made. Such a revised determination by the intermediary 
should not preclude the provider from continuing to appeal the balance 
of the issue on the basis that it fails to meet the amount in 
controversy requirement. The Board should preclude any jurisdictional 
challenge in this situation. There is no need for jurisdictional review 
in these circumstances.
    Response: If a provider satisfies the amount in controversy 
requirement at the time it files its appeal, a subsequent revision or 
partial revision to an issue or issues that causes the remaining 
controversy to go below $10,000 (or $50,000 in the case of a group 
appeal) will not deprive the Board of jurisdiction to hear the appeal. 
We have added new paragraph (c)(4) to Sec.  405.1839 to clarify this 
point.
    Comment: One commenter stated that the proposed requirements for 
documenting a provider's position in the original hearing request 
creates an unreasonable burden due to the time and effort to prepare 
the documentation. As a result, this requirement would effectively 
reduce the 180-day filing period, in violation of the statute.

[[Page 30201]]

    Response: We do not believe that the proposed requirements for 
documenting a hearing request are onerous. As we stated in the proposed 
rule (69 FR 35723) requiring providers to include certain information 
in their hearing requests facilitates an early focus by the parties and 
the Board that the jurisdictional requirements for a hearing are met.
    Comment: One commenter said that the cost of developing 
documentation could be unnecessary for those issues that are likely to 
be resolved through the administrative resolution process. Because the 
resolution process typically results in a provider accepting less than 
full reimbursement for a disputed issue, if providers are forced to 
incur the costs of developing documentation, the costs of going forward 
with a hearing may be justified. As a result, more cases may go to 
hearing and fewer cases may be settled and withdrawn.
    Response: We do not believe that the proposed requirements for 
documenting a hearing request are onerous. Moreover, we do not believe 
that a provider would be able to reach an administrative resolution 
with an intermediary on an issue without developing at least as much 
documentation as would be needed for a hearing request on that issue.
    Comment: One commenter recommended that the final rule add a 
provision requiring that providers include intermediary documentation 
on the disallowances appealed, and that the intermediaries in turn be 
required to provide supporting documentation to providers. Without 
intermediary supporting documentation, providers cannot, in the hearing 
request, articulate their position and submit documentation in support 
of their position. Currently, many intermediaries justify disallowances 
by citing only general regulatory provisions and do not state why the 
provider did not meet the cited provisions or what auditing standards 
were applied. Medicare and Government Accountability Office rules 
require that the intermediary document reasons for disallowances and 
undergo supervisory review. The commenter stated that if intermediary 
disallowances were properly documented, challenges could be narrowed 
and the case backlog could be reduced.
    Response: In Sec.  405.1835(b)(3), we are requiring providers to 
submit to the Board a copy of the intermediary or CMS determination 
under appeal. Further, providers must submit any other documentary 
evidence that they consider necessary to meet the requirements for 
obtaining a Board hearing. We agree that intermediaries should provide 
at least a brief explanation for the adjustment, so as to put the 
provider on notice as to the reason for the adjustment. However, in 
light of the huge number of adjustments that intermediaries make, and 
in view of the fact that many of these adjustments are not (and would 
not be, regardless of the degree of explanation) appealed, we are not 
requiring intermediaries to provide extensive and detailed explanations 
of their adjustments prior to the filing of a hearing request.
    We also note that the existing requirements in Sec.  405.1803 
dictate that the intermediary include appropriate references to law, 
regulations, CMS Rulings and program instructions to explain why its 
determination of the amount of program reimbursement due to the 
provider differs from the amount claimed by the provider. In addition, 
we note that the current audit instructions for intermediaries contain 
similar requirements. (See CMS Pub. 100-06, Chapter 8, General Audit 
Guidelines, 170, Exhibit VI.) (Further, we believe that the 
intermediary review and adjustment process is outside the scope of this 
rulemaking.) Where a provider disagrees with, or has questions 
concerning, an intermediary's adjustment, the provider may contact the 
intermediary for further clarification. We note that the 180-day period 
for requesting a hearing should allow the parties sufficient time to 
exchange information concerning the basis for the claim and the 
adjustment and the parties' respective positions concerning the 
adjustment. If the provider does not receive a satisfactory response 
from the intermediary concerning the adjustment, the provider may 
appeal the adjustment. The provider should note in its request for a 
hearing the basis for the provider's disagreement, or, where the 
provider believes that it does not have enough information to 
articulate as full an explanation for its disagreement as it would 
prefer, the provider may state that, though it believes that it is 
entitled to a reversal of the adjustment, the provider nevertheless 
lacks enough information to determine at that point the full basis for 
its disagreement with the intermediary. In all cases, through pre-
hearing conference and other communications, or through formal 
discovery if need be, the provider and the intermediary should be able 
to arrive at an understanding of the basis for the provider's claim and 
the intermediary's adjustment. Ultimately, if the provider does not 
present a full basis for its claim, it will be difficult to prevail on 
its appeal, and if the intermediary does not fully support its 
disallowance, it will be difficult for the intermediary to defend its 
adjustment.
    Comment: One commenter stated that it did not believe that 
requiring providers to submit more documentation earlier in the process 
would have much of an impact on relieving caseload. This commenter 
believes that a more effective proposal might be to charge the 
intermediary interest, from the time the provider submits its final 
position paper until the time the case is resolved, on the amount that 
is eventually paid to the provider.
    Response: We do not have the authority to charge interest against 
the intermediary, as the commenter suggests. The payment of interest is 
a waiver of sovereign immunity, which can be effected only through 
legislation enacted by the Congress.
    Comment: One commenter stated that the proposal to require 
providers to demonstrate in the hearing request that they meet the 
requirements for a Board hearing and to include a description of the 
nature and amount of each self-disallowed item and the reimbursement 
sought for each cost was outside CMS's statutory authority. According 
to the commenter, the Congress established the Board as an independent 
tribunal within the Department of Health and Human Services, not 
subject to CMS's direct oversight or control, permitting CMS only to 
review a final decision of the Board after it is issued. Under the 
Medicare statute, only the Board, and not CMS, has full power to make 
rules and establish procedures, not inconsistent with the provisions of 
the statute or the regulations of the Secretary, which are necessary or 
appropriate. This commenter also objected to the proposed requirement, 
that, where the provider is appealing from a revised NPR, the provider 
must include the pertinent reopening notice and the initial NPR so that 
an appropriate determination can be made as to whether a specific 
matter at issue is within the scope of the revised NPR. CMS's position 
that providers can appeal only issues that were actually adjusted in 
revised NPRs is contrary to the doctrine in Edgewater Hospital v. 
Bowen, 857 F.2d 1123 (7th Cir. 1989). The commenter stated that the 
proposed new requirements for hearing requests would create significant 
new hurdles for providers and make it much more difficult for providers 
to meet appeal deadlines.
    Response: We disagree that we do not have authority under the 
Medicare statute to govern procedures for hearings before the Board. As 
the

[[Page 30202]]

commenter notes, section 1878(e) of the Act provides that the Board's 
operating rules are subject to regulations issued by the Secretary, 
such as this final rule. With respect to the commenter's point that our 
proposal that providers may appeal issues only that were actually 
adjusted in revised NPRs is contrary to the court's decision in 
Edgewater Hospital v. Bowen, we continue to believe that our proposal 
is well-founded. We respond at length in section II.V. of this final 
rule (Reopening Procedures) to the assertion that, based on Edgewater, 
we should allow an appeal of a revised NPR to include an appeal of 
matters that were addressed in a notice of reopening but not actually 
revised.
    Comment: One commenter stated that clarification was necessary 
because providers were adding issues to an appeal of a revised NPR that 
were not within the scope of a revised NPR.
    Response: We agree that one benefit of requiring providers to 
document their position in their request for a hearing is alerting the 
Board as to whether the appeal concerns an issue that was or was not 
within the scope of a revised NPR.
    Comment: Two commenters found confusing the statement in the 
proposed rule (69 FR at 35723-24) that a hearing request would no 
longer be required to include documents necessary to support the 
provider's position on a specific reimbursement matter, because the 
reviewing entity is required to make a preliminary finding of its 
jurisdiction before it considers the merits of a particular issue. One 
of the commenters stated that, in order to determine the merits and 
preliminary findings of its jurisdiction, the intermediary (for 
purposes of an intermediary hearing officer proceeding) needs the 
necessary documents to support the merits of the provider's position. 
The commenter recommended that all supporting documentation, and not 
just documentation in support of jurisdiction, be required to be 
supplied with the hearing request. According to the commenter, 
documentary evidence should be required in order to facilitate a review 
and possible resolution of the issues. A reopening request must be 
accompanied by all supporting documentation, and the same rule should 
apply with respect to hearing requests.
    Response: We note that, because the intermediary hearing officer 
(or the Board in a Board appeal) must make a preliminary determination 
of its jurisdiction (that is, whether the request for hearing was 
timely and whether the amount in controversy requirement was met) prior 
to addressing the merits, the provider would not need initially to file 
documents that pertain only to the merits of the appeal. If, however, 
the provider believes that there is documentation that is necessary to 
support a preliminary determination of jurisdiction and that 
documentation is intertwined with the merits of the appeal, the 
provider must, under Sec.  405.1835(b)(3), submit that documentation 
with its hearing request. Likewise, if the intermediary hearing officer 
or the Board believes that additional documentation is necessary to 
examine jurisdiction, the reviewing entity may request additional 
documentation from the provider. We have amended Sec.  405.1840(a)(2) 
to clarify that, by ``preliminary determination of jurisdiction,'' we 
mean a determination of whether the request for hearing was timely 
(either received within 180 days after the date of receipt by the 
provider of the intermediary or Secretary determination, or the period 
for receipt was extended under Sec.  405.1836), and whether the amount 
in controversy requirement was met.
    Comment: One commenter questioned whether the Board would have the 
ability to dismiss an appeal if required information is not submitted 
with the hearing request. Similarly, another commenter stated that the 
rule should specify whether an imperfect but timely request would be 
dismissed or whether there would be an opportunity for the provider to 
correct the defect.
    Response: Proposed Sec.  405.1811(b) and Sec.  405.1835(b) stated 
that a request for an intermediary or Board hearing ``must'' be 
submitted in writing and ``must'' include certain prescribed items. 
Although one could fairly conclude that a hearing request that would 
meet the requirements of proposed Sec.  405.1811(b) or Sec.  
405.1835(b) would be a prerequisite to obtaining a hearing, the 
proposed rule did not state whether a provider that submits a non-
conforming request would have the opportunity to cure the request, and 
if so, whether the provider could have more than one opportunity to 
cure the request before its appeal would be dismissed. We have 
clarified Sec.  405.1811(b) and Sec.  405.1835(b) to state that the 
intermediary or Board may dismiss with prejudice an appeal that does 
not comply with the requirements of Sec.  405.1811(b) or Sec.  
405.1835(b), or take other action as it deems appropriate. We believe 
that this approach is consistent with the approach we have taken in 
section Sec.  405.1868 (``Board Actions in Response to Failure to 
Follow Board Rules'') in which we similarly leave to the Board's 
discretion whether to dismiss an appeal or take some other, lesser 
action.
    Comment: Two commenters stated that they were concerned that the 
``detailed'' information required for the content of the initial 
hearing request would unduly burden small, rural, and less 
sophisticated providers that would not have the ability to file appeals 
without the assistance of outside expertise. In addition, the proposed 
contents requirements would remove the Board's flexibility to accept 
appeals.
    Response: We do not believe that the proposed requirement is unduly 
burdensome, even for ``small, rural and less sophisticated providers.'' 
As adopted, our proposal requires only that the provider demonstrate 
that it has met the various requirements for obtaining a hearing. As we 
stated in the proposed rule (69 FR 35723), the hearing request would no 
longer need to include documents necessary to support the merits of the 
provider's appeal.
    Comment: One commenter stated that it was concerned with proposed 
requirements that the provider document and provide argument that its 
appeal is strictly and demonstrably within the jurisdiction of the 
appeals panel. Likewise, according to the commenter, the proposed 
requirements for documentation regarding self-disallowance issues seem 
to unfairly shift the burden entirely onto the provider, without 
offering detailed and specific criteria for what is and is not 
acceptable documentation and standards of argument.
    Response: The purpose of proposed Sec.  405.1835(b) was to provide 
the Board with the information necessary to make a preliminary 
determination (timeliness and amount in controversy) as to whether it 
had jurisdiction over the provider's appeal, as well as providing the 
intermediary with the information necessary to determine whether it 
would file a jurisdictional challenge with the Board. A provider would 
not be required to argue its case in detail at this point in the 
process. Rather, as the moving party, the provider would be required 
only to demonstrate that it is dissatisfied with an intermediary or 
Secretary determination and that it has filed its request for a hearing 
timely and that the amount in controversy is at least $10,000.
5. Adding Issues to Original Hearing Request (Sec.  405.1811(c) and 
(Sec.  405.1835(c))
    In the proposed rule, we believed it was necessary to amend the 
regulations addressing the provider's ability to add issues to its 
original hearing request. Currently, a provider is effectively

[[Page 30203]]

allowed to wait for new issues to appear and add issues anytime before 
the hearing begins. It is our view that, because providers may add 
issues to a request at any time prior to a hearing, the ability of the 
Board to conduct hearings and decide cases expeditiously has been 
seriously compromised. At the time of the publication of the June 25, 
2004 proposed rule, there were approximately 10,000 cases at the Board 
that had yet to be resolved. We believed the availability of such an 
extended period for adding issues had become a major obstacle to the 
Board's efforts to reduce its backlog.
    The ability of providers to add issues at any time to a hearing 
request not only has led to larger and more complex cases, but has also 
meant that the Board's ability to schedule and hold hearings 
efficiently has been significantly impaired through the practice of 
some providers of adding issues shortly before the scheduled hearing 
date. Some providers apparently wish to keep a hearing request open as 
long as possible in the hope or anticipation of a favorable court case 
on some reimbursement issue that they can then add to their hearing 
requests. Therefore, we proposed that, rather than having an open-ended 
period for adding issues, it would be appropriate and prudent to allow 
providers a 60-day period for adding issues, commencing with the 
expiration of the applicable 180-day period for filing the original 
hearing request. In essence, this additional 60-day period would afford 
providers an adequate opportunity to appeal all the issues that may 
have been overlooked in the original hearing request. We examined 
section 1878(d) of the Act, which gives the Board the power not only to 
affirm, modify, or reverse the intermediary's determination, but also 
to make any other revisions on matters covered by the cost report, 
regardless of whether these matters were considered by the intermediary 
in its determination. We interpreted this statutory provision to 
address only the Board's powers over a jurisdictionally proper appeal 
under section 1878(a) of the Act; therefore, section 1878(d) does not 
prevent us from limiting the period a provider has to add issues. We 
believe our proposal to allow a 60-day period for adding issues is an 
appropriate exercise of the Secretary's general rulemaking authority 
under sections 1102 and 1871 of the Act.
    Comment: Three commenters supported our proposal. One commenter 
noted that requiring all issues to be identified within our proposed 
timeframe would add huge efficiencies to the process. All three 
commenters stated that providers are afforded ample time to decide 
which items they wish to appeal during the 180-day appeal period.
    Several commenters opposed our proposed change. Some commenters 
suggested that the proposed rule restricts provider appeal rights, 
denies access to appeal, and is contrary to the statute. One commenter 
suggested that the 60-day period is far too brief to allow providers to 
add issues to appeals, and that CMS has provided no additional 
information as to how it determines 60 days to be an appropriate 
period. A few commenters suggested that the Supreme Court's decision in 
Bethesda Hospital Association v. Bowen, 485 U.S. 399 (1988), is 
informative on this issue. Commenters opined that Bethesda made clear 
that, once jurisdiction for a cost reporting year was established, the 
only requirement was ``that the matter must have been covered by such 
cost report.''
    Response: After careful consideration of the comments received in 
this final rule, we are adopting our proposal to include a 60-day 
period for a provider to add issues beyond the 180-day period permitted 
for filing a hearing request. For the efficient administration of the 
appeals process, we believe our policy of having the appeal resolved as 
early as possible, while at the same time giving the parties to the 
hearing ample opportunity to present their cases, is appropriate. 
Following a given cost reporting year, providers have five months to 
file a cost report. (See Sec.  413.24(f)(2).) After a cost report is 
filed, the intermediary typically takes about a year to issue a final 
determination on an unaudited cost report. We believe it is quite 
reasonable to expect that from the time it takes to file a cost report 
to a 240-day period after a final determination has been issued, 
covering a span of approximately two years or more, a provider should 
have sufficient opportunity to identify the issues it wishes to appeal 
for that cost year. The Board will then be able to set a hearing date 
with full knowledge that the hearing will not be further delayed by the 
inclusion of last minute issues.
    We disagree with those commenters that asserted that there is a 
statutory right to add issues at any time prior to a hearing. The 
Medicare statute does not address a timeframe for adding issues to an 
appeal. The only statutory provision related to the timing of an appeal 
is found at section 1878(a)(3) of the Act. There, a provider is 
entitled to request a hearing before the Board if it files a request 
within 180 days after notice of the final determination. We believe it 
is reasonable to read this statutory provision in conjunction with 
section 1878(d) of the Act to mean that a provider must include in its 
notice of appeal all the issues it wants to appeal, especially given 
that section 1878(a)(3) of the Act allows a generous 180-day period to 
request a hearing. Although we continue to believe that providers 
should not be allowed to delay interminably the hearings process by 
adding issues at the last minute before a scheduled hearing date, we 
believe our approach of providing an additional 60 days beyond the 
timeframe for requesting a hearing to add issues that may have been 
overlooked strikes an equitable balance that will serve the interests 
of the parties to the hearing and the Board.
    Section 1878(d) of the Act, the provision upon which some 
commenters relied as granting a right to providers to add issues at any 
time, in fact affords no such right. Section 1878(d) of the Act states 
in relevant part that: ``The Board shall have the power to affirm, 
modify, or reverse a final determination of the fiscal intermediary * * 
* and to make any other revisions on matters covered by such cost 
report * * * even though such matters were not considered by the 
intermediary in making such final determination.'' We interpret section 
1878(d) of the Act as permitting the Board to make revisions to cost 
report items that directly flow from the determination with which the 
provider has expressed dissatisfaction and from which the provider has 
filed a jurisdictionally proper appeal under section 1878(a) of the 
Act. See Little Co. of Mary Hosp. and Health Care Ctrs. v. Shalala, 828 
F.Supp. 570, 576 (N.D. Ill. 1993), aff'd 24 F.3d 984 (7th Cir. 1994). 
However, section 1878(d) of the Act does not pertain to the timing for 
the inclusion of issues, contrary to the commenters' view.
    For similar reasons, we disagree with the commenter that suggested 
that the Supreme Court's decision in Bethesda controls in this 
situation. As discussed more fully in section II.C. of this final rule, 
the Bethesda decision involved a challenge to the Board's decision that 
it did not have jurisdiction to consider a cost that was not claimed on 
the provider's cost report, and did not in any way deal with the 
question of the timeliness of adding issues to a hearing request. We 
believe that Maine General Medical Center v. Shalala, 205 F.3d 493 (1st 
Cir. 2000), also discussed in section II.C. of this final rule, is more 
relevant. In Maine General, the court held that the statute did not 
deprive the Board of jurisdiction to hear a claim involving a

[[Page 30204]]

cost omitted from a cost report (a conclusion with which we strongly 
disagree), but it agreed that ``it would be entirely permissible for 
the Board to conclude, as a matter of policy, not to hear [such a] 
claim.'' (Maine General, at 501.) The court continued: ``All we hold is 
that Congress did not, in the statute, require the Board to reach this 
result by stripping it of jurisdiction. This outcome preserves some 
flexibility for the agency, which may be exactly what Congress 
intended. It is not our job to exercise that flexibility for the 
agency.'' (Id.) Similarly, whereas we agree that the statute does not 
have to be interpreted as preventing the Board from hearing an appeal 
of an issue that was added subsequent to the submission of the request 
for hearing, we believe that we retain the authority to prescribe 
explicitly by regulation the Board's authority to hear issues that were 
not contained in the request for hearing.
    Comment: Several commenters suggested that a deadline for adding 
issues should be directly related to the imminence of the Board 
hearing. For example, the deadline should be set with the filing of 
position papers or tied to a reasonable period prior to the scheduled 
hearing date, such as 60 or 90 days.
    Response: We considered, but ultimately declined to adopt, the 
approach of requiring that issues be added no later than a set period 
(for example, 60 or 90 days) prior to the scheduled hearing date. We 
rejected this approach as potentially unworkable because adding an 
issue (or multiple issues) even months prior to a scheduled hearing 
could delay the hearing and interfere with the Board's ability to 
schedule hearings in a predictable manner.
    Comment: One commenter stated that the time in which an issue may 
be added is solely within the Board's purview. Another commenter 
suggested that the ability to add issues could be waived by agreement 
of both the provider and the intermediary.
    Response: We disagree with the commenter that suggested that the 
time for which an issue may be added is (or should be) solely within 
the Board's purview. Section 1878(e) of the Act gives the Board full 
power and authority to prescribe rules, to the extent not inconsistent 
with the regulations of the Secretary. Here, we believe that it is 
appropriate to regulate the time period for adding issues, rather than 
allowing the Board to prescribe by rule or determine on a case-by-case 
basis the time in which to add an issue. The Secretary, not only the 
Board, has an interest in ensuring that the appeals process is 
conducted in an efficient manner. The Secretary also has an interest in 
gauging at any particular time the Medicare program's potential 
liabilities due to administrative and judicial appeals, which is made 
much more difficult if issues may be added at any time, or at some 
point in time later than the period we proposed. We also believe that, 
if the Board had the authority to prescribe or to extend, on a case-by-
case basis, the time for adding an issue, it could be besieged by 
requests and objections thereto by the parties. Because we disagree 
that the Board should have the discretion to prescribe or extend the 
time for adding an issue, it follows that we also disagree with the 
commenter that suggested that the timeframe for adding issues could be 
waived if both the provider and the intermediary agreed to do so. Any 
process in which the parties could waive the time period for adding 
issues, without the consent of the Board, is inherently undesirable, as 
it would have the potential to interfere with the Board's ability to 
effectively manage its caseload.
    Comment: Two commenters suggested that CMS has not furnished any 
evidence of a cause and effect relationship between the large backlog 
of cases before the Board and the addition of issues to pending 
appeals. Another commenter suggested that a comprehensive analysis of 
the reasons for the large case backlog should be undertaken. Other 
commenters suggested that our proposal was unnecessary because steps 
already taken by CMS have significantly reduced the backlog at the 
Board.
    Response: We do not believe that we are required to quantify a 
cause and effect relationship between the backlog of cases and the 
addition of issues to a pending appeal, nor is it incumbent upon us to 
undergo a comprehensive analysis of the reasons for the large backlog 
at the Board. We believe the Secretary, under sections 1102(a) and 
1871(a) of the Act, has the statutory authority to issue regulations 
for the efficient administration of the Medicare program. The Board's 
experience with the adding of issues and the resulting increase in the 
complexity of cases and the delays in cases because of the need to 
reschedule hearings has convinced us that the proposal is necessary. We 
also disagree that the proposal is unnecessary because of other 
measures that have been taken. At the present time there are 
approximately 6,800 cases pending before the Board. Irrespective of 
other measures that may have reduced the backlog, the present number of 
pending cases is still unacceptable, and can be reduced, or at least 
better controlled, with this deadline to add issues.
    Comment: One commenter suggested that providers should have the 
right to add to pending appeals an issue arising from a change or 
clarification in the law. Because intermediaries are prohibited from 
conducting a reopening based on a change in the law, adding an issue to 
the appeal is the only available means by which a provider may 
vindicate its legal rights. Another commenter suggested that a provider 
should be given a full year after it receives the NPR to evaluate 
potential issues, and noted that a 1-year timeframe is considerably 
less than the 3-year timeframe in which an NPR can be reopened. Another 
commenter suggested that, just as CMS seeks to limit a provider from 
adding issues beyond 60 days from the expiration of the 180-day appeal 
period, CMS should also limit an intermediary's right to reopen and 
revise an NPR beyond 60 days from the issuance of the NPR.
    Response: We disagree that because intermediaries are prohibited 
from conducting a reopening based on a change in law, adding an issue 
to the appeal is the only means by which a provider may vindicate its 
legal rights. A provider may vindicate its legal rights by bringing a 
timely appeal from an NPR and identifying in its request for hearing 
all issues it wishes to appeal, or by adding any issue within 60 days 
after the 180-day period for requesting a hearing. As noted above, a 
provider thus has approximately 2 years after filing its cost report to 
identify all issues it wishes to bring to the Board.
    We disagree with the commenter that suggested that the timeframe 
for adding issues should be at least a year after it receives the NPR. 
We also disagree with the commenter that suggested that, if the time to 
add issues is limited, an intermediary's ability to reopen a previous 
determination should be similarly limited. As explained above, we 
believe 240 days after receipt of an NPR is a reasonable time to 
identify all issues the provider wants to appeal. We also note that the 
time period for requesting a reopening does not need to correlate to 
the time period for appealing an issue because the reopening and 
appeals procedures are separate and distinct. Unlike the effect of 
allowing an inordinate amount of time to add an issue, the time period 
for requesting a reopening does not directly impact upon the Board's 
ability to effectively manage its caseload. Also, the appeals process 
is mandated by statute, and is designed to give

[[Page 30205]]

providers the right to contest matters before the Board (assuming that 
the timely filing, amount in controversy and other requirements are 
satisfied). In contrast, the reopening process is a creature of the 
regulations, allowing an intermediary, through the exercise of its 
discretion (or upon direction from CMS), to reopen and potentially 
revise matters covered by a cost report for which, in most cases, the 
time for appealing the matters at issue has expired. Thus, although 
there is a lengthy period to request a reopening, there is no right to 
a reopening.
    Comment: A few commenters also requested a technical clarification 
concerning the end of the proposed timeframe for adding issues; that 
is, whether the end of the period is 60 days from the date the provider 
files an appeal, or 60 days from the end of the 180-day period during 
which the provider may file an appeal.
    Response: We proposed that providers could add issues to their 
hearing requests no later than 60 days beyond the expiration of the 
180-day filing period for requesting a Board hearing (or intermediary 
hearing, as applicable). After careful consideration of all comments 
received, we continue to believe this policy is fair and strikes an 
equitable balance for the parties to the hearing and the Board.
    Comment: Several commenters suggested that by limiting the 
timeframe for adding issues, providers would be forced to appeal 
everything and then weed out issues later, as appropriate, causing even 
further delays in settling hearings.
    Response: We expect that providers will not file frivolous claims. 
Also, as we stated above, we believe that our proposal provides ample 
time for providers to identify all issues they wish to appeal. 
Moreover, the final rule also requires a provider to submit to the 
Board with its hearing request an explanation for each specific item at 
issue with the reasons that the provider believes Medicare payment is 
incorrect, and how and why Medicare payment must be determined 
differently. This latter requirement should effectively deter any 
provider from disputing every item on the cost report simply to protect 
itself on appeal.
    Comment: One commenter noted that a provider might not have the 
necessary information from the intermediary to meet the proposed 
deadline for adding issues. For example, it can take several months for 
providers to obtain the intermediary's audit work papers needed to 
determine the merits of a new issue. Two commenters suggested that CMS 
could provide the Board with the authority to extend the deadline for 
adding issues when it deems an extension to be appropriate.
    Response: We would expect that an intermediary will promptly 
provide its work papers to a provider upon request. If, however, the 
intermediary has not timely provided documentation to support an 
adjustment, and the provider is dissatisfied with the determination, 
the provider must add the issue to its hearing request prior to the 60-
day deadline in order to preserve its appeal rights. If, upon receipt 
of the work papers, the provider is satisfied that the adjustment is 
correct, the provider should withdraw that issue from the appeal. For 
the reasons stated above, we are not providing the Board with the 
authority to extend the deadline for adding issues.
    Comment: One commenter suggested that the current policy of adding 
issues until the hearing is held should continue because providers 
would have no other reliable recourse to correct errors found in the 
cost report. This commenter stated that intermediaries were abusing 
their discretion by refusing to reopen and revise cost reports for 
clear and obvious errors within 3 years of the issuance of the NPR.
    Response: We disagree with the suggestion that providers should be 
able to add issues until the commencement of the hearing because 
intermediaries have allegedly abused their discretion in refusing to 
reopen and revise cost reports. Providers are responsible for 
identifying all issues that they wish to appeal. Under our proposal, 
which we are finalizing, providers have ample time to identify all 
issues they wish to bring before the Board. As stated in an earlier 
response, the appeals process is different from the reopening process. 
If intermediaries are allegedly improperly refusing to reopen cost 
reports, the remedy does not lie with an adjustment to the appeals 
process. CMS would have to investigate the allegations, determine if 
the allegations are in fact supportable, and if so, take appropriate 
action against the intermediary.

E. Provider Requests for Good Cause Extension of Time Period for 
Requesting Hearing (Sec.  405.1813 and Sec.  405.1836)

    Under current rules, a provider may request an intermediary hearing 
officer or the Board to extend ``for good cause shown'' the 180-day 
period for requesting a hearing. The request must be filed within 3 
years of the date of the original NPR. In the proposed rule, we cited a 
split among the Federal circuit courts of appeals on the basic 
authority of the Board to extend the 180-day period. In response to the 
case law and the case backlog at the Board, we proposed retaining this 
policy, with certain modifications. We believed that, in many 
instances, the current 3-year period for requesting an extension was 
unreasonably lengthy and could result in an increase in the Board's 
backlog of cases. As a result, we proposed allowing providers a shorter 
period in which to file for a hearing beyond the normal 180 days, and 
only in limited specialized circumstances. Thus, the appeals period 
could be extended ``for good cause'' only in cases where a provider 
could establish that it could not reasonably have been expected to 
submit a hearing request within the 180-day period due to extraordinary 
circumstances beyond its control. Also, the request could be made only 
if it was submitted within a reasonable time after the expiration of 
the 180-day period, and in no event would a request be honored if it 
was made more than 3 years after the date of the NPR or other 
determination that the provider wished to appeal. This 3-year outside 
limit for requesting extension represents the same timeframe that 
existed in the previous regulations at Sec.  405.1841(b).
    We also proposed that the Board or other reviewing entity would be 
prohibited from granting a ``good cause'' extension request if the 
provider attempted to rely on a change in the law, regulations, CMS 
Rulings, CMS instructions, or other Federal legal provisions as the 
basis for the extension request. In addition, we proposed that a 
decision by the Board or other reviewing entity to grant or deny an 
extension would be reviewable by CMS but would not be subject to 
judicial review.
    We are adopting our proposals. We have made a technical change to 
proposed Sec.  405.1813(e)(1) concerning the component within CMS to 
which intermediary hearing officer decisions should be sent. As the CMS 
Office of Hearings neither currently receives nor reviews such 
decisions, we changed this provision to indicate only that an 
intermediary hearing officer decision should be sent to CMS (currently, 
the decisions are received by the Center for Medicare Management, a 
component within CMS).
    As Sec.  405.1813 and Sec.  405.1836 are virtually identical in 
their treatment of good cause extension requests for intermediary and 
Board hearings respectively, we have made minor, non-substantive 
wording changes to make these sections consistent, wherever possible.
    Comment: Several commenters were concerned about the proposed lack 
of

[[Page 30206]]

judicial review of a decision by the Board to grant or deny an 
extension request. One of these commenters asserted that, because the 
Board would be prohibited from granting an extension request due to a 
change in the law or regulations, our proposal constituted a ``pre-
emptive strike'' at precluding judicial review of an issue that 
challenged a provision of the law or the regulations. Another commenter 
suggested that a decision by the Board denying a requested extension 
constituted a final determination and should therefore be subject to 
judicial review in the same manner that a Board's decision finding that 
a provider lacked jurisdiction constituted an appealable final 
determination.
    Response: After a careful review of all of the comments received 
regarding provider requests for extension, we have decided to finalize 
our policy as proposed. Our longstanding policy has permitted 
extensions of the timeframe for requesting hearings only in limited 
circumstances, and that concept has been carried forward in the final 
rule. Thus, we have retained a procedure whereby a provider will have 
the opportunity to request an extension for filing an appeal with the 
Board, even after the 180-day statutory period for requesting appeal 
has expired. Moreover, even though we will require that the extension 
request be made within a reasonable time in all cases, we are retaining 
the current outside limit of 3 years after the date of the intermediary 
determination or other determination that the provider wishes to 
appeal.
    With regard to the lack of judicial review following a decision by 
the Board to grant or deny an extension request, we believe that the 
Supreme Court's decision in Your Home Visiting Nurse Services, Inc. v. 
Shalala, 525 U.S. 449 (1999), is informative. In that decision, the 
Supreme Court ruled that an intermediary's declination to reopen upon 
request a determination was not subject to further review, either 
administratively or by a court. It is important to note that Medicare 
rules also prohibit an intermediary from reopening a determination at a 
provider's request when there is a change in the law or regulations. 
Just as the reopening of intermediary determinations are governed 
solely by regulations, so too are decisions made by the Board as to 
whether an extension request should be granted or denied. Therefore, 
under sections 1102(a) and 1871(a) of the Act, which give the Secretary 
authority to issue regulations for the efficient administration of the 
Medicare program, we believe we are authorized to provide for 
discretionary grants and denials of requests to extend the time for 
requesting a hearing, and to further provide that these discretionary 
actions are not reviewable by the courts.
    We disagree with the commenter that suggested that, because the 
Board would not be permitted to grant an extension request on the basis 
that a change in the law or regulations occurred, judicial review of a 
challenge to a law or regulation would be precluded. Providers are 
responsible for identifying, at the time of their hearing request or 
within 60 days following the expiration of the 180-day appeal period, 
all issues they want to appeal. We also disagree with the commenter 
that suggested that a decision by the Board denying an extension 
request should be treated as a final determination, similar to a final 
appealable determination by the Board finding that the Board lacked 
jurisdiction. There is an important distinction between these two types 
of Board decisions. In the first instance, when the Board denies an 
extension request that alleged good cause, the provider has 
acknowledged that it failed to meet the statutory 180-day timeframe for 
requesting an appeal. Therefore, the provider has lost any statutory 
right to appeal in this situation. In contrast, in a case where the 
Board issues a decision that it lacks jurisdiction, and dismisses the 
appeal, the provider does not necessarily concede that it has failed to 
file a timely appeal or that the Board lacks jurisdiction for some 
other reason. Therefore, where a provider does not agree that the Board 
lacked jurisdiction pursuant to the statute, it is entitled to bring an 
appeal to the Administrator and, if applicable, to Federal district 
court in order to resolve the issue.
    Comment: One commenter suggested that CMS failed to provide 
sufficient reasons for the removal of the 3-year timeframe, replacing 
it with an ambiguous ``reasonable time'' standard. The commenter 
believed the 3-year period should be retained and, in the event that it 
is not retained, suggested that the Board be given discretion to 
determine whether an extension request was made within a reasonable 
timeframe. The commenter also suggested that there is nothing in the 
proposed rule that supports proh