Oregon Administrative Rules
Chapter 800 - STATE BOARD OF TAX PRACTITIONERS
Division 1 - PROCEDURAL RULES
Section 800-001-0020 - Hearing Request and Answers: Consequences of Failure to Answer
Universal Citation: OR Admin Rules 800-001-0020
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A hearing request, and answer when required, shall be made in writing to the Board by a party or his/her attorney and an answer shall include a short and plain statement of each relevant affirmative defense the party may have.
(2) Except for good cause:
(a) Failure to raise a particular defense in
the answer will be considered a waiver of such defense;
(b) New matters alleged in the answer
(affirmative defenses) shall be presumed to be denied by the board;
and
(c) Evidence shall not be taken
on any issue not raised in the notice and answer.
Stat. Auth.: ORS 673.705 - 673.990 & SB279
Stats. Implemented:
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