Current through Supplement No. 394, October, 2024
1. If a taxpayer
requests an independent hearing officer within thirty days of the filing of a
complaint, the tax commissioner shall appoint an independent hearing officer
and shall notify the taxpayer and a representative of the tax commissioner. If
no answer is filed, the tax commissioner may appoint an independent hearing
officer or consider the matter a default matter and proceed accordingly. After
the filing of a complaint, the service of a notice of intent to proceed to
hearing, and the filing of an answer, the tax commissioner shall appoint an
independent hearing officer no later than forty-five days before the hearing
and shall notify the taxpayer and representative of the tax commissioner.
2. A person appointed as a hearing
officer may:
a. Issue subpoenas.
b. Administer oaths.
c. Regulate the course of the hearing to
assure that it proceeds in an orderly fashion.
d. Rule on offers of proof and receive
relevant evidence.
e. Elicit all
facts necessary to clearly present the issues. The hearing officer may examine
or cross-examine witnesses in order to develop and clarify the facts and
issues.
f. Exclude evidence which
is cumulative or repetitious.
g.
Order or allow discovery proceedings and set and regulate time limits for
obtaining and exchanging information.
h. Hold appropriate conferences before or
during hearing. A summary of the conference must be made by the hearing officer
either in writing or orally as part of the hearing record.
i. Dispose of procedural matters and rule
upon procedural motions.
j.
Authorize any party to furnish and serve designated late filed exhibits within
thirty days after the hearing is adjourned.
k. Request or allow the filing of briefs by
the parties and set a time limit during which the briefs must be filed.
(1) The hearing officer, at that officer's
discretion, may extend the due date of the briefs for good cause. An extension
must be requested and responded to in writing.
(2) Any party who does not file a brief on or
before the initial or extended due date forfeits the right to do so.
l. Allow any party to the
proceedings to file proposed findings of fact, conclusions of law, and
decision. The proposal must be filed with the tax commissioner within a
reasonable time after the date of the formal hearing.
m. Grant or deny continuances or
postponements.
n. Take any other
action necessary to discharge the duties vested in the tax commissioner and the
appointed hearing officer and which is consistent with the statutes and rules
under which the tax commissioner operates.
3. A person appointed as a hearing officer
shall:
a. Issue a notice of hearing and
specification of issues. If the tax commissioner has already issued a
specification of issues, the hearing officer may amend it.
b. Issue recommended findings of fact and
conclusions of law, and a recommended order.
