California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 4 - Briefing Schedules and Procedures › Article 1 - General Briefing Schedule › Section 30302 - General Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. The parties to an appeal must adhere to the briefing schedules and
				  other requirements set forth in this chapter. OTA will inform the parties of
				  applicable deadlines, extensions, and other requirements by written
				  notification, and will ensure that all parties receive copies of any
				  correspondence in the appeal.
(b)
				  Submission and acknowledgment. Upon receipt of any brief submitted in
				  accordance with the applicable briefing schedule, including any applicable
				  deadlines and extensions, OTA will provide written acknowledgment of receipt to
				  all parties and will provide each opposing party with a copy of the brief and
				  any supporting exhibits. OTA may waive this requirement if the parties
				  represent that they have provided a copy of the brief and any supporting
				  exhibits to the other parties.
(c)
				  Extensions. A party may request an extension of time for filing a brief. An
				  extension request shall be in writing, must state the reason(s) for the
				  request, identify how much additional time is requested, and be submitted to
				  OTA, with a copy to the other party, prior to the scheduled due date for that
				  brief. OTA may extend, defer, or postpone briefing deadlines for good cause.
				  OTA will notify the party whether the request is granted or denied. When OTA
				  grants a request for an extension, its notification will state the extended due
				  date for the brief and will be provided to all parties. If warranted, the
				  notification will include a revised due date for briefs to be submitted by
				  other parties.
(d) Formatting.
				  Unless otherwise directed, all briefs must be legible, no longer than 30
				  double-spaced pages, or 15 single-spaced pages (or the hand-written
				  equivalent), excluding any table of contents, table of authorities, and
				  exhibits. Briefs may be handwritten or typed and shall only be printed on one
				  side of the page using a type-font size of at least 10, or at most 12, or the
				  equivalent. OTA may grant an exception to these requirements for good cause.
				  For purposes of this regulation, a page should be 8 ½ inches by 11
				  inches.
(e) Nonconforming briefs.
				  In the event a brief does not conform to the form and page limits specified
				  above, OTA may return the submitted brief and direct the party to comply with
				  the form and page limits by the date specified by OTA. If, however, the brief
				  is in substantial compliance with these requirements, OTA may accept the brief.
				  Otherwise, the failure to submit a compliant brief by the specified date will
				  constitute a waiver of the opportunity to submit the brief. A party may request
				  to file a nonconforming brief. The request must be in writing, state the
				  reasons for the nonconformance, and be filed at least 15 days prior to the due
				  date of the brief.
(f) Failure to
				  submit a brief. The failure to submit a brief that conforms to the requirements
				  of this regulation, within the period of the applicable briefing schedule,
				  including any applicable deadlines or extensions, is a waiver of the right to
				  submit that brief. However, nothing in this subdivision shall preclude OTA from
				  requesting additional briefing.
(g)
				  Non-party briefing. At the discretion of OTA, non-party (amicus) briefs may be
				  submitted to OTA for consideration. Any non-party briefs that are accepted by
				  OTA will be provided to the parties, and OTA may, in its discretion, request
				  responses thereto. In determining whether amicus briefs will be accepted,
				  various criteria may be considered, including:
(1) complexity of the legal issues in the
				  appeal;
(2) the need for additional
				  relevant information or arguments; and
(3) the extent to which the Opinion would
				  affect other taxpayers.