Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.47 - Ex Parte Communication

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Prohibited communications. Unless required for the disposition of ex parte
				matters specifically authorized by statute, following the issuance of the
				notice of hearing, there shall be no communication, directly or indirectly,
				between the presiding officer and any party or representative of any party or
				any other person with a direct or indirect interest in such a case in
				connection with any issue of fact or law in the case except upon notice and
				opportunity for all parties to participate. This does not prohibit persons
				jointly assigned such tasks from communicating with each other. Nothing in this
				provision is intended to preclude the presiding officer from communicating with
				members of the state board. Nothing in this provision is intended to preclude
				the presiding officer from seeking the advice or help of persons other than
				those with a personal interest in, or those engaged in personally
				investigating, prosecuting, or advocating in, either the case under
				consideration or a pending factually related case involving the same parties.
				Any communication received by the presiding officer from those persons cannot
				directly or indirectly communicate any ex parte communication the receipt of
				which is prohibited under the Iowa Rules of Civil Procedure and the Code of
				Ethics. In addition, any communication received by the presiding officer cannot
				furnish, augment, diminish, or modify the evidence in the record.
(2) Prohibitions on ex parte communications
				commence with the issuance of the notice of hearing in a contested case and
				continue for as long as the case is pending.
(3) Written, oral, or other forms of
				communication are "ex parte" if made without notice and opportunity for all
				parties to participate.
(4) To
				avoid prohibited ex parte communications, notice must be given in a manner
				reasonably calculated to give all parties a fair opportunity to participate.
				Notice of written communications shall be provided to all parties or their
				representatives and may be supplemented by telephone, facsimile, electronic
				mail or other means of notification. Where permitted, oral communicating may be
				initiated through a telephone conference call including all parties or their
				representatives.
(5) Persons who
				jointly act as presiding officer in a pending contested case may communicate
				with each other without notice or opportunity for parties to
				participate.
(6) Other persons may
				be present in deliberations or otherwise advise the presiding officer without
				notice or opportunity for parties to participate as long as they are not
				disqualified from participating in the making of a proposed or final decision
				under any provision of law and they comply with subrule 2.47(2).
(7) communications with the presiding officer
				involving uncontested scheduling or procedural matters do not require notice or
				opportunity for parties to participate. Parties should notify other parties
				prior to initiating such contact with the presiding officer when feasible, and
				shall notify other parties when seeking to continue hearings or other
				deadlines.
(8) Disclosure of
				prohibited communications. A presiding officer who receives a prohibited ex
				parte communication during the period in which a contested case is pending must
				initially determine if the effect of the communication is so prejudicial that
				the presiding officer should be disqualified. If the presiding officer
				determines that disqualification is warranted, a copy of any prohibited written
				communication, all written responses to the communication, a written summary
				stating the substance of any prohibited oral or other communication not
				available in written form for disclosure, all responses made, and the identity
				of each person from whom the presiding officer received a prohibited ex parte
				communication shall be submitted for inclusion in the record under seal by
				protective order, or disclosed if an appropriate order is made. If the
				presiding officer determines that disqualification is not warranted, such
				documents shall be submitted for inclusion in the record and served on all
				parties. Any party desiring to rebut the prohibited communication must be
				allowed the opportunity to do so upon written request filed within ten days
				after notice of the communication.
(9) Promptly after being assigned to serve as
				presiding officer at any stage in a contested case proceeding, a presiding
				officer shall disclose to all parties material factual information received
				through ex parte communication prior to such assignment unless the factual
				information has already been or shortly will be disclosed pursuant to Iowa Code
				section 17A. 13 or through discovery. Factual information
contained in an investigative report or similar document need
				  not be separately disclosed by the presiding officer as long as such documents
				  have been or will shortly be provided to the parties.
(10) The presiding officer may render a
				proposed or final decision imposing appropriate sanctions for violations of
				this rule including default, a decision against the offending party, censure,
				or suspension or revocation of the privilege to practice before the state
				board. Violation of ex parte communication prohibitions by state board
				personnel shall be reported to the secretary for the State Board of Tax Review,
				Hoover State Office Building, Fourth Floor, 1305 E. Walnut Street, Des Moines,
				Iowa 50319, for possible sanctions, including censure, suspension, dismissal,
				or other disciplinary action.