Current through Register Vol. 35, No. 6, March 26, 2024
A.
Purpose: The purpose of an administrative hearing is to provide the appellant
with a fair and equal opportunity to be heard so that the administrative
hearing officer may be completely informed in the matter and enabled to render
a proper determination based on all the facts and applicable laws and rules.
The burden of proof shall be on the appellant to prove by a preponderance of
the evidence that the appellant is entitled to all or a portion of the tax
refund.
B. Preliminary conference:
Upon receipt of a request for an administrative hearing, the administrative
hearing officer may schedule a preliminary conference, which may be conducted
by telephone, at which the parties may:
(1)
identify all of the issues;
(2)
secure stipulation on those matters not in dispute;
(3) identify witnesses to be called and the
general subject matter of their testimony;
(4) agree on procedures for exchange of
information; and
(5) set a date for
the hearing.
C.
Procedure:
(1) Conduct of hearings: The
administrative hearing officer may conduct the hearing by telephone or may
require the parties to appear at the department's business office. If a hearing
is to be conducted by telephone, the administrative hearing officer will inform
the parties of the required manner of identification and submission of
exhibits. If the appellant or the appellant's authorized representative,
without sufficient cause, fails to appear at a hearing, such failure may be
treated as a withdrawal of the request for review and the administrative
hearing officer may dismiss the request for review. If the department
representative, without sufficient cause, fails to appear at the hearing, such
failure may be treated as a default to the appellant. The administrative
hearing officer in either case may adjourn the hearing to a future date or take
such action as may be just and proper. All hearings will be conducted in as
informal a manner as possible, provided that good order is maintained. The
technical rules of evidence shall not apply. The administrative hearing officer
may clear the room of witnesses not under examination and of any person who is
disruptive. The administrative hearing officer shall consider all evidence,
including affidavits, having reasonable probative value, but shall exclude
immaterial, irrelevant or unduly cumulative testimony.
(2) Consolidation: When two or more requests
for hearing are received involving a common question of law or fact arising out
of the same or similar circumstances, the administrative hearing officer may
consolidate them into one hearing.
(3) Waiver: In all cases the appellant's
request for hearing must be postmarked or received within 30 days of the date
of the notice informing the debtor or spouse of the right to hearing. Failure
of the debtor or spouse to request a hearing within the time required shall
constitute a waiver of the right of hearing.
(4) Hearing date: Hearings should be held
within 60 days of the date the administrative hearing officer receives the
request for hearing unless the administrative hearing officer determines there
is good cause for a delay. The administrative hearing officer shall be
responsible for providing timely notice of the hearing to the appellant and the
department.
(5) Notice of time for
decision: At the conclusion of the hearing, the administrative hearing officer
must inform the parties that a decision will be made in thirty days.
D. Decision: The administrative
hearing officer's determination of the validity and the amount of the offset
asserted on the department's application for offset to a refund to which a
debtor or spouse asserts entitlement in whole or in part shall be final. The
administrative hearing officer should send or deliver a written decision to the
parties within thirty days of the hearing date.
