Nev. Admin. Code § 360.706 — 360.706

NAC 360.706    Notice of deficiency determination; petition for redetermination;
extension for filing petition; Department review; use of hearing officer;
prehearing statement; extension for filing prehearing statement; notice of
hearing; withdrawal of petition. ( NRS
360.090 , 360.350 , 360.360 ,
360.365 ,
360.370 )
1.  If, after an audit, the Department
determines that delinquent taxes are due, the Department shall issue to the
taxpayer a notice of the deficiency determination. The notice must be issued on
or before the estimated completion date or revised estimated completion date of
the audit. The Department shall include with the notice a form prescribed by
the Department for filing a petition for redetermination.
2.  If the taxpayer wishes to dispute the findings
of the audit, the taxpayer must petition the Department for a redetermination
within 45 days after he or she is served with the notice of the deficiency
determination. A petition for redetermination must be submitted:
(a) On a form prescribed by the Department for
filing a petition for redetermination; or
(b) In the form of a letter which contains
sufficient information to give notice to the Department that the taxpayer is
disputing the deficiency determination. The letter must include, without limitation,
the name of the taxpayer, the account number assigned to the taxpayer by the
Department and the amount of the tax, interest or penalty in dispute.
3.  The Director may grant an extension for
the filing of a petition for redetermination if the request for an extension is
made in writing to the Department and the Director finds that the petition for
redetermination was not filed or was filed late despite the exercise of
ordinary care by and without the intent of the taxpayer and that the cause of the
failure to file or late filing of the petition was circumstances beyond the
control of the taxpayer. Such circumstances include, without limitation, a
natural disaster or other disaster beyond the control of the taxpayer and the
death or hospitalization of the person responsible for filing the petition for
redetermination.
4.  A petition for redetermination will be
sent to a hearing officer after:
(a) The Department has reviewed any additional
documentation that the taxpayer has submitted with his or her petition; and
(b) The taxpayer and the Department have not agreed
to a settlement based upon such documentation provided by the taxpayer.
5.  The hearing officer may request that the
parties file prehearing statements. The parties may file a joint prehearing
statement. If the parties cannot agree on a joint prehearing statement, each
party must file its statement by the date set by the hearing officer. The
prehearing statement must be limited to a brief explanation of the issues from
the audit for consideration by the hearing officer and must include, without
limitation:
(a) A statement of the unresolved issues that will
be presented to the hearing officer, the nature of the specific transaction at
issue, the amount in dispute and the legal issues involved in the matter.
(b) A statement of the issues that have been
resolved by the parties, including, without limitation, the uncontested facts.
(c) A list of exhibits that each party expects to
introduce at the hearing and any objections to those exhibits. The exhibits
must be marked in advance of the hearing.
(d) A list of the witnesses that each party expects
to testify at the hearing.
(e) An estimate of the time required for the
hearing.
(f) A statement regarding whether the party will
submit a posthearing brief.
6.  A prehearing statement must be filed by
the date set by the hearing officer. The hearing officer may grant an extension
for filing the prehearing statement if the motion or stipulation requesting the
extension is filed with the hearing officer before the date set for filing the
statement. The hearing officer shall issue a written decision on the motion or
stipulation requesting the extension.
7.  Failure of a party to file a prehearing
statement will not delay the scheduling of the hearing. The hearing officer
shall provide notice of the hearing to the parties at least 10 days before the
date of the hearing.
8.  If a party wishes to raise an issue that
was not included in its prehearing statement before or during the hearing, the
hearing officer shall grant a continuance to allow the opposing party to
prepare a response to the issue.
9.  The taxpayer may, at any time, withdraw
his or her petition for redetermination by submitting a written request, in the
form of a letter, to the Department.
(Added to NAC by Tax Comm’n by R045-01, eff. 11-1-2001)
Performance Audits of Certain County Officers