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 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30314 - Opening Briefs

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Appealing spouse's opening brief. The appealing spouse's perfected appeal
				  letter is the appealing spouse's opening brief unless the appealing spouse
				  requests the opportunity to submit a supplemental opening brief. If the
				  appealing spouse requests the opportunity to submit a supplemental opening
				  brief, the appealing spouse must make such a request in its appeal letter and
				  submit the opening brief within 60 days, unless OTA grants additional time for
				  the submission of the supplemental opening brief. The appeal letter and any
				  supplemental opening brief cannot exceed a total of 30 pages, formatted
				  pursuant to regulation 30302, unless otherwise permitted by OTA.
(b) Agency's opening brief. The Agency may
				  submit an opening brief no later than 60 days from the date OTA acknowledges
				  receipt of the appealing spouse's opening brief, unless OTA grants additional
				  time for the submission of the opening brief.
(c) Non-appealing spouse's opening brief. The
				  non-appealing spouse may submit an opening brief not later than 60 days from
				  the date of the notification of the non-appealing spouse's right to participate
				  in the appeal. The submission of the non-appealing spouse's opening brief joins
				  the non-appealing spouse as a party to the appeal. A failure by the
				  non-appealing spouse to submit an opening brief within the time provided is a
				  waiver of the non-appealing spouse's right to participate in the appeal, unless
				  the non-appealing spouse establishes that such failure was due to good
				  cause.
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 section and 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 of subsections (a)-(b) 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345
						and
						19346,
						Revenue and Taxation Code.