Prehearing, hearing, and post-hearing procedures

(a) The presiding commissioner:

(1) Presides at the hearing;

(2) Presides over prehearing, post-hearing, and other case conferences and matters, including if a hearing has been waived altogether; and

(3) May rule on motions, require briefs, and issue such orders as will ensure the orderly conduct of the case.

(b) Parties have the right to participate or to be represented by an authorized representative in all hearings or other proceedings related to their appeal.

(c) Prehearing conferences and reports may be delegated by the presiding commissioner to Tax Appeals Commission staff, provided that staff may not rule on motions.

(d) Parties have the right to:

(1) Introduce evidence that is probative of material fact;

(2) Cross-examine witnesses as necessary for a full and true disclosure of the facts; and

(3) Present evidence in rebuttal.
(e)(1) The presiding commissioner may require disclosure of all witnesses, identifying those witnesses who may testify and those expected to testify, by a specified date in advance of the hearing.

(2) Advance disclosure of witnesses is never required in expedited cases under 26 CAR § 411-204.
(f)(1) The presiding commissioner is charged with maintaining the decorum of the hearing and may refuse to admit, or may expel, anyone whose conduct is disorderly.

(2) The presiding commissioner may limit the time allowed for arguments.

(g) The presiding commissioner will conduct the hearing in the following manner:

(1) The parties will be allowed to present their cases in the sequence determined by the presiding commissioner, taking into consideration the burden of proof; and (2)(A) Each witness must be sworn or affirmed by the presiding commissioner and be subject to examination and cross-examination as well as questioning by commissioners.

(B) The presiding commissioner may limit questioning in a manner consistent with the law.