17 NCAC 05D .0113 — Conduct Of The Conference

(a) If the corporation or its representative fails to appear after proper service of notice, the Secretary may proceed with the conference and make his decision in the absence of the party. (b) The taxpayer shall be given an opportunity to present arguments on issues of law and policy and an opportunity to present evidence on issues of fact. (c) The rules of evidence as applied in the trial division of the General Court of Justice do not apply. (d) An informal record containing in substance the evidence, contentions and arguments presented at the conference shall be made.