Code of Arkansas Rules Title 26 — Taxation

26 CAR § 411-109

Ex parte communications

# (a)

A commissioner shall not initiate, permit, or consider ex parte communications or other communications made outside the presence of the parties or their representatives concerning a pending or impending matter.

# (b)

When circumstances require it, nonsubstantive communication for scheduling, administrative, or emergency purposes is permitted, provided the commissioner reasonably believes that no party will gain a procedural, substantive, or tactical advantage.

# (c)

A commissioner may consult with other commissioners or with employees of the Tax Appeals Commission or the Department of Inspector General, provided the commissioner does not abrogate the responsibility personally to decide the matter.

# (d)

If a commissioner receives an unauthorized ex parte communication bearing upon the substance of a matter, the commissioner shall:

# (1)

Notify the parties of the substance of the communication; and

# (2)

Provide the parties with an opportunity to respond.

# (e)

The parties shall not communicate or cause communication with employees of the department regarding cases, except in connection with such officers or employees providing technical or administrative support to the commission.

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