New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments
Section 2394.7 - Conduct of a prompt hearing

(a) The hearing shall be conducted by an impartial hearing officer who knows nothing of the controversy prior to the hearing, and who is authorized to:

(b) At the hearing, the parties may call and examine witnesses, introduce exhibits, cross-examine opposing witnesses on any matter relevant to the issues even though the matter was not covered in direct examination, impeach any witness regardless of which party first called him to testify, and rebut the evidence against them. A copy of a Federal determination relating to the issues may be received in evidence to show such determination. Affidavits as to relevant facts may be received, for whatever value they may have, in lieu of the oral testimony of the persons making such affidavits. Technical rules of evidence will be disregarded to the extent permitted by the decisions of the courts of New York State, provided the evidence offered appears to be relevant and material to the issues. However, effect shall be given to the rules of privilege recognized by law. Objections to evidentiary offers may be made and shall be noted in the record. The hearing officer may, where the record appears unclear, ask questions of the parties or of witnesses for the purpose of clarifying the record to better enable the State Tax Commission to decide the issues.

(c) Where books, records, papers or other documents have been received in evidence, the substitution of a copy thereof may be permitted. Where original exhibits have been received in evidence, the party which offered such exhibit may be permitted to withdraw it after the decision of the State Tax Commission.

(d) After the parties have completed the submission of the evidence, they may orally argue the applicability of the law to the facts. If the parties also wish to submit written legal memoranda, they may do so within five business days of the close of the hearing. Each party shall serve a copy thereof on the other party. The legal memoranda shall be a part of the record of the hearing. The parties may also submit proposed findings of fact and conclusions of law.

(e) The record of the hearing will normally be made by use of an electronic recording device.

(f) In the event a party or his representative does not appear at a scheduled hearing, without prior notice of his inability to appear, the hearing officer shall recommend to the Tax Commission a default decision against that party.

(g) Continued hearings shall be rescheduled promptly, but in all events within five business days from the last preceding date on which the hearing was held. Any extension or waiver of this time limitation shall only be at the request and with the consent of the applicant or his duly authorized representative.

(h) The State Tax Commission will not require the appearance of the parties or their duly authorized representatives for the submission of evidence where sufficient facts have been admitted, stipulated or included in the record in some other way, and the parties consent in writing to have the controversy heard on submission without need for appearance of the parties at an oral hearing. The parties may submit written legal memoranda, additional documents or other material in support of their position to the Tax Appeals Bureau within five business days of the date fixed for the close of the submission of evidence by the Director of the Tax Appeals Bureau with the consent of the applicant or his duly authorized representative.

(i) All provisions of Parts 2390 and 3000 of this Title shall apply insofar as they may be made applicable to the procedure prescribed by this Part; provided, however, any such provisions which would in any manner delay or deny to any applicant hereunder his right to a prompt hearing and decision on his application hereunder are inapplicable to the procedures and proceedings provided for in this Part.