Failure to appear at hearing or prosecute case

# (a)

If a party fails to appear or participate in a hearing after proper service of notice, the Tax Appeals Commission may proceed with the hearing and render a decision notwithstanding the party’s failure to appear or participate.

# (b)

# (1)

If a taxpayer stops communicating with the commission or becomes unreachable, the presiding commissioner may issue a warning to the taxpayer of potential dismissal for nonprosecution, which provides at least ten (10) days to respond.

# (2)

If the taxpayer fails to respond to the warning, the presiding commissioner may issue an order to show cause why the case should not be dismissed for nonprosecution, which provides at least ten (10) days to respond.

# (3)

If the taxpayer fails to respond to the order to show cause, the commission may dismiss the case.

# (4)

Any warning or order to show cause issued under this subsection shall be served on the taxpayer by first-class mail and by electronic means, if available.