California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 3 - Appeal Requirements and Procedures › Article 3 - Postponements, Deferrals, and Dismissals › Section 30223 - Dismissal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon dismissal, OTA will notify the parties that the appeal
					 has been dismissed. Any dismissal notice will state the reason for the
					 dismissal (e.g., Agency concession or withdrawal). OTA will dismiss an appeal
					 under any of the following circumstances:
(a) The appellant or the appellant's
				  authorized representative submits a written and signed request for
				  dismissal.
(b) The Agency submits a
				  written concession of the entire amount of the deficiency, refund, or claim at
				  issue.
(c) The parties submit a
				  written stipulation, signed by all the parties, in which all parties agree to
				  dismissal.
(d) The parties agree to
				  issuance of an order directing a conditional dismissal which shall be signed by
				  a Panel Member or Presiding ALJ. The appeal shall be dismissed when the
				  conditional dismissal becomes final. A conditional dismissal shall become final
				  after expiration of a set amount of time set forth in the order directing the
				  conditional dismissal, or upon notification from the parties that the terms of
				  the conditional dismissal agreement have been satisfied. For purposes of this
				  subdivision, a conditional dismissal means an agreement by all parties to
				  dismiss the appeal subject to certain terms as agreed upon by the parties. The
				  Panel may resolve any disputes between the parties as to whether the terms
				  required for dismissal have been met.
(e) OTA becomes aware that a party is a
				  suspended or forfeited entity. OTA shall allow the suspended or forfeited
				  entity a minimum of 30 days to reinstate prior to dismissing the appeal. If OTA
				  provides written notice to a party that its status with the California
				  Secretary of State is suspended or forfeited, and the party fails to establish
				  within 30 days of such notice that it is no longer suspended or forfeited, the
				  appeal will be dismissed. Upon a showing of good cause by the affected party,
				  OTA may extend the 30-day deadline.
(f) If OTA determines that all issues on
				  appeal have become moot, are conceded by the parties, or OTA otherwise lacks
				  authority to provide the relief requested.
(g) If any party, whether a taxpayer or an
				  Agency, fails to respond, ceases to participate, or otherwise is non-responsive
				  during the appeals process then OTA may dismiss the party's appeal pursuant to
				  this subdivision. OTA may consider the failure to reasonably comply with the
				  briefing schedule, or an Agency concession or withdrawal from an appeal without
				  timely notifying OTA, as a failure to participate. There must be at least three
				  instances of a failure to meaningfully respond or participate before OTA will
				  proceed with dismissing an appeal. If OTA determines there has been a failure
				  to participate, which prevents the appeal from moving forward, OTA will send
				  notice to the parties of its intent to dismiss the appeal. The parties will
				  have 30 days to respond to such notice. OTA may dismiss an appeal in the event
				  of a failure to respond to the notice, or if the party who did not participate
				  fails to establish good cause for the failure to participate.
1. New
					 section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section
					 15679(b),
					 this action is exempt from OAL review. Submitted to OAL for filing and printing
					 only pursuant to Government Code section
					 11343.8
					 (Register 2019, No. 1).
2. Amendment of subsections (b) and (c), new
					 subsections (d)-(e)(1) and amendment of NOTE filed 3-1-2021; operative
					 3-1-2021. This action is exempt from OAL review pursuant to Government Code
					 section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative
					 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant
					 to Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2023, No. 26).
Note: Authority cited: Sections
						15676.2,
						15679 and
						15679.5,
						Government Code. Reference: Sections
						15672 and
						15674,
						Government Code; and Sections
						6562,
						7711,
						8852,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.