New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XI - Tax Appeals Tribunal
Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure
Section 3000.12 - Submission without hearing
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.12
Current through Register Vol. 46, No. 12, March 20, 2024
(a) General. The parties may consent in writing to have the controversy determined on submission, without need for appearance at a hearing.
(b) Procedure. After receipt of the written consent of both parties, the administrative law judge or presiding officer assigned to the case shall establish a schedule for submission of all documentary evidence relevant to the issues, including any stipulation entered into by the parties.
(1) The office of counsel shall submit to the
administrative law judge or presiding officer and to the opposing party all
documentary evidence relevant to the issues, including any stipulation entered
into by the parties, in accordance with the schedule established.
(2) In accordance with the schedule
established, the petitioner may submit additional documents in support of the
petition. The petitioner shall provide the office of counsel with copies of any
such documentary evidence submitted.
(3) The parties may submit briefs within the
period of time prescribed by the administrative law judge or presiding officer
as provided in section
3000.15(c)(3)
of this Part. The parties may also submit proposed findings of fact and
conclusions of law within such time period as the administrative law judge or
presiding officer may prescribe.
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