Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.22 - Stipulations and Agreed Statements of Fact

(1) The parties shall use best efforts to stipulate, to the fullest extent possible, to all matters not privileged that are relevant to the appeal.

(2) The parties' stipulations must be reduced to writing in an agreed statement of fact signed by each party or the person appearing on behalf of a party.

(3) Where facts are not disputed, an objection on the ground of materiality or relevance may be raised by either party, but such an objection is not cause for refusal to stipulate.

(4) Documents or other exhibits annexed to or filed with an agreed statement of facts will be part of the agreed statement of facts.

(5) An agreed statement of facts prepared pursuant to this Rule, including documents or other exhibits that are part of the agreed statement of fact, shall be filed by the parties at least seven days in advance of the hearing of the appeal, unless the Board otherwise specifies.

(6) Nothing in this Rule prevents a party from: objecting at a hearing on the merits to the introduction in evidence of documents or facts on the ground of materiality or relevance; or maintaining that a genuine issue of fact exists for resolution by the Board.