Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 33 - PRACTICE AND PROCEDURE › Section 316-33-012 - CONDUCTING A CONTESTED CASE HEARING

Current through June 17, 2024
012.01 Scheduling
				of hearings
The time and place of any hearing shall be set by the Hearing
				  Officer after proceedings have commenced. The hearing shall be scheduled as
				  soon as practicable. Written notice of the time and place of any hearing shall
				  be given at least ten days prior to the date of hearing unless notice is waived
				  by the parties.
012.02
				Conduct of hearing
hearing shall be conducted by a Hearing Officer who, among
				  other things, will open the proceedings, take appearances, administer oaths,
				  subpoena witnesses, hear the evidence, rule on the motions and objections,
				  question witnesses, and close the proceedings. If the petitioner or claimant is
				  not represented by anyone qualified to make an appearance on his or her behalf,
				  the Hearing Officer shall explain to the petitioner or claimant the Rules of
				  Practice and Procedure and generally conduct the hearing in a less formal
				  manner than that used when a petitioner or claimant has a representative
				  qualified to appear on his or her behalf.
012.02A In any hearing, every party has the
				right to present evidence and testimony of witnesses and to cross-examine any
				witness who testifies on behalf of an adverse party. Every party shall have an
				opportunity to present evidence and testimony as rebuttal to evidence presented
				by another party, except that repetitious evidence shall be excluded. The
				parties should be prepared to make oral argument as to the law at the
				conclusion of a hearing. A written memorandum of law may be filed at the time
				of the hearing at the discretion of any party or at a subsequent time if the
				Hearing Officer orders.
012.02B At
				the discretion of the Hearing Officer the hearing may be conducted in the
				following order.
012.02B(1) The hearing is
				called to order by the Hearing Officer. Any preliminary motions, stipulations
				or agreed orders are entertained.
012.02B(2) Each party may make an opening
				statement. Opening statements take place in the same order as the presentation
				of evidence.
012.02B(3)
				Presentation of Evidence.
012.02B(3)(a)
				Evidence will be received in the following order:
012.02B(3)(a)(i) Evidence is presented by the
				petitioner;
012.02B(3)(a)(ii)
				Evidence is presented by the respondent;
012.02B(3)(a)(iii) Rebuttal evidence is
				presented by the petitioner; and
012.02B(3)(a)(iv) Surrebuttal evidence is
				presented by the respondent.
012.02B(3)(b) With regard to each witness who
				testifies, the following examination may be conducted:
012.02B(3)(b)(i) Direct examination conducted
				by the party who calls the witness;
012.02B(3)(b)(ii) Cross-examination by the
				opposing party;
012.02B(3)(b)(iii)
				Redirect examination by the party who called the witness; and
012.02B(3)(b)(iv) Recross-examination by the
				opposing party.
012.02B(3)(c) After evidence is presented,
				each party may have the opportunity to make a closing argument. Closing
				arguments shall be made in the same order as the presentation of evidence. The
				Hearing Officer may order that parties submit briefs in lieu of closing
				arguments.
012.02C Hearings will usually be recorded
				electronically and not transcribed at the time of the hearing. A court reporter
				will be retained for the hearing if:
012.02C(1) The Hearing Officer determines
				that the complexity of the facts and issues require a court reporter to be
				present to make a verbatim transcript of the proceedings, or
012.02C(2) Any party requests that a court
				reporter be present to make a verbatim transcript of the proceedings and agrees
				to make the arrangements for the court reporter and pay the initial
				cost.
012.02C(3) The cost of the
				court reporter shall be part of the costs to be assessed under subsection
				012.09 of this regulation.