If known, include any laws, statutes, regulations, or cases upon which you rely. The Prehearing Information Request allows parties to focus on the dispute and possibly reach a settlement prior to a hearing. You should include names and addresses of all witnesses who will testify at the hearing on the request form. If you intend to call a Revenue Division employee as a witness, you should contact the attorney from the Revenue Legal Counsel assigned to the case for arrangements. An Administrative Law Judge will preside over the hearing.
Hearings are informal and confidential.
You are able to easily present testimony and other evidence. The Administrative Law Judge will follow the Arkansas Rules of Evidence when considering your case. Because many disputes involve audits, personnel from tax sections may also be present. You are entitled to representation. It is best to obtain representation early so the representative will be familiar with your case.