All notices and other pleadings or papers filed with the presiding or reviewing officer must be served on the taxpayer, their representatives/agents of record, and the department. (a) Service is made by one of the following methods:(i) In person;(ii) By first-class, registered or certified mail;(iii) By fax and same-day mailing of copies;(iv) By commercial parcel delivery company; or(v) By electro