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 3000.14 - Hearing memorandum
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.14
Current through Register Vol. 46, No. 12, March 20, 2024
(a) General. Each party shall prepare a hearing memorandum on a form prescribed by the supervising administrative law judge and shall submit copies of the same with all attachments to the supervising administrative law judge and to the opposing party not less than 10 days before the hearing date specified in the hearing notice.
(b) Contents. The hearing memorandum shall contain the following information:
(1) a list of all witnesses to be called to
testify and a very brief summary of the anticipated testimony of such
witnesses;
(2) a list of all
exhibits to be introduced at hearing;
(3) a brief statement of the issues being
contested;
(4) a statement of the
legal authorities relied on; and
(5) if the parties have reached stipulation
on any facts, a copy of the stipulation.
(c) Amendment. If, after filing a hearing memorandum, a party determines to rely on other witnesses or evidence, the party shall amend its hearing memorandum as soon as practicable.
(d) Failure to comply.
(1) Upon a finding that a party has failed to
make a good faith effort to comply with the requirements of this section, the
administrative law judge may preclude the testimony of witnesses or
introduction of evidence not included in the hearing memorandum.
(2) Documents and testimony introduced only
for purposes of rebuttal or to impeach a witness may be allowed without
inclusion on the hearing memorandum.
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