California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 3 - Presentation of Evidence at an Oral Hearing; Motions › Section 30420 - Presentation of Evidence at an Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Exhibits. Each party may provide exhibits
				  and, if a party provides exhibits, the party should include them with their
				  opening briefs and provide a list of its exhibits that includes a brief
				  description of each exhibit. All exhibits should be labeled as follows: the
				  appellant should use numbers to identify exhibits, and the respondent should
				  use letters to identify exhibits. Either party may also prepare joint exhibits
				  containing any exhibits that both parties agree should be admitted. Joint
				  exhibits should be labeled numerically and preceded with the letter "J."
The parties should exchange all exhibit lists and copies of
					 their exhibits no later than 15 days before the hearing, or earlier if directed
					 to do so by OTA, or later upon a showing that the noncomplying party had good
					 cause for a later exchange.
The Agency must include in its exhibits any jurisdictional
					 documents including the written decision or notice of action taken by the
					 Agency that is the subject of the appeal.
(b) Witness lists. Each party must submit to
				  OTA a list of all witnesses, including the appellant (if applicable), who will
				  testify on the party's behalf at the hearing to OTA and provide a copy to the
				  other party at least 15 days before the hearing or earlier if directed to do so
				  by OTA, unless the party establishes that its failure to comply was due to good
				  cause.
Any witness who will testify as an expert must be clearly
					 identified as such on the witness list. At least 15 days prior to the hearing,
					 the party calling that witness shall include in its witness list a brief
					 description of the nature and purpose of each expert witness's testimony, a
					 summary of each person's credentials to testify as an expert, and a copy of any
					 relevant reports prepared by the expert witness.
(c) Electronic witness testimony during an
				  in-person oral hearing. Upon written request by either party, or upon
				  determination by the Lead Panel Member, the Panel may, subject to availability
				  of electronic resources, conduct part of an in-person oral hearing by
				  telephone, video conference, teleconference video, or other electronic means if
				  each participant has an opportunity for meaningful participation in the oral
				  hearing and has access to the exhibits. Any party may, within 30 days of such a
				  request, file an objection with OTA.
(1) In
				  ruling on an objection to electronic witness testimony, the Lead Panel Member
				  shall consider:
(A) whether attending the
				  hearing in person would create an undue financial burden on the
				  witness;
(B) whether attending the
				  hearing in person would be an undue physical hardship for the
				  witness;
(C) the nature of the
				  witness' intended testimony; and
(D) any other factors which, in fairness,
				  would impact the determination of whether to allow electronic
				  testimony.