Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 11 - DISQUALIFICATION OF PERSONS REPRESENTING TAXPAYERS BEFORE THE OKLAHOMA TAX COMMISSION › Section 710:1-5-200 - Disqualification procedure

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
Any person shown to be in violation of the provisions of
				  Section
				  236
				  of Title 68 of the Oklahoma Statutes, may, after notice and an opportunity for
				  hearing, be disqualified from practice before the Oklahoma Tax
				  Commission.
(b)
Complaint and
				  initial investigation.
The Commission may, upon its own initiative, or
				  upon receiving a written complaint filed with the Secretary-Member, cause the
				  complaint to be investigated and a determination made as to whether good cause
				  exists for initiating a disqualification proceeding. If it is determined that
				  no violation has occurred, or if there is insufficient evidence to support the
				  allegation, the investigation will be terminated. If a determination is made
				  that good cause exists for initiating a disqualification proceeding, such
				  proceeding will be promptly commenced.
(c)
Commencement of proceeding.
Upon the initiation of a disqualification proceeding, the matter shall be set
				  for hearing before a hearing examiner or an Administrative Law Judge assigned
				  by the Commission. The respondent who is the subject of the proceeding, and the
				  Office of the General Counsel who shall prosecute the matter, shall be provided
				  notice of the hearing, at least thirty (30) days prior to the hearing
				  date.
(d)
Notice.
Notice to respondent shall be made by certified mail, return receipt requested,
				  postage prepaid, to the last known address, and shall contain a summary of the
				  complaint, the name of the Administrative Law Judge or hearing examiner
				  assigned to the matter, and the time and date of the hearing.
(e)
Conduct of hearing.
The
				  hearing shall be public except where prohibited by confidentiality imposed by
				  law, and shall be conducted in conformity with the Rules of Practice and
				  Procedure before the Office of the Administrative Law Judges (OAC
				  710:1-5-20
				  through
				  710:1-5-49
				  ).
(f)
Burden of
				  proof.
The Office of the General Counsel shall have the burden of
				  establishing, by a preponderance of the evidence, that a violation of Section
				  236 has occurred such that respondent should be disqualified from practice
				  before the Commission. Notice of the final disposition of the disqualification
				  proceedings will be provided respondent.
(g)
Scope of action.
The
				  respondent may be found qualified to practice and the proceeding dismissed on
				  the merits; or the respondent may be disqualified from practice before the
				  Commission for a stated period of time, or indefinitely. The Commission may
				  provide notice of the determination of the disqualification proceeding to other
				  agencies, boards, or Commissions who exercise jurisdiction or regulatory
				  authority over the respondent or the activities involved in the violation.
				  Nothing in this Section shall preclude the Commission from seeking any other
				  remedies or legal proceedings available at law to enforce its orders, rules, or
				  the provisions of 68 O.S. §
										236.
Added at 16 Ok Reg
					 2642, eff 6-25-99