reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.23 - LANGUAGE INTERPRETERS

Current through Register Vol. 35, No. 13, July 16, 2024
In matters before the administrative hearings office, a party
				  needing language interpreter services for translation of one language into
				  another is responsible for arranging such service for the hearing. While the
				  person serving as an interpreter need not be a court-certified interpreter in
				  order to provide interpretation at a hearing, any person serving as an
				  interpreter in a matter before the administrative hearings office must affirm
				  the interpreter's oath applicable in courts across this state. Upon reasonable
				  notice of the party to the administrative hearings office, any interpreter
				  required to be provided under the American with Disabilities Act shall be
				  provided for by the administrative hearings office.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.24 - FAILURE TO APPEAR

Current through Register Vol. 35, No. 13, July 16, 2024
A. If
				a person or entity challenging the state action fails to appear, either in
				person or through a permissible representative, to a duly noticed hearing, the
				person or entity waives his, her, or their right to protest or challenge that
				proposed state action, the matter shall go on the record for the limited
				purpose of addressing notice and non-appearance, and a final judgment and order
				against them shall be entered based on the waiver of the hearing by failing to
				appear.
B. In considering the
				non-appearance and whether the person received appropriate notice necessitating
				issuance of the judgment, the hearing officer may consider the contents of the
				administrative file, information conveyed to or known by administrative
				hearings office staff, information related to mailing, including mail tracking,
				returned receipt information, and notes written on returned envelopes of the
				United States postal service or other mail tracking services, and arguments
				offered by the present party, all of which may be addressed on the record of
				the hearing or in any subsequent order.
C. Oral rulings based on a party's failure to
				appear are not final until reduced to writing. The hearing officer may issue a
				different written order as new information arises after the hearing regarding
				whether the notice of hearing was properly sent to the correct address or
				otherwise properly served.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.25 - RECONSIDERATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A party may file
				a motion for reconsideration no more than 15 days after the date on the final
				decision and order. The opposing party may file a response no more than 15 days
				after the motion for reconsideration was filed. Motions for reconsideration
				that are not filed within this deadline may be denied automatically. A timely
				filed motion for reconsideration should be decided based on the merits whether
				or not a response is filed.
B. The
				prevailing party shall not file a motion for reconsideration. However, if a
				requested action is granted in part and denied in part, either party may file a
				motion for reconsideration.
C.
				Motions for reconsideration shall not endeavor to present new evidence
				previously available, or discoverable through reasonable diligence, to the
				parties before the hearing. Motions for reconsideration shall not reargue the
				weight of evidence already ruled upon and shall not reiterate legal arguments
				already ruled upon. However, a motion for reconsideration may address gross
				factual or legal errors/omissions in the final decision and order.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.26 - APPEALS

Current through Register Vol. 35, No. 13, July 16, 2024
Each decision and order issued by the administrative hearings
				  office shall include information about the appeal process for the type of case
				  at issue. Once the appeal is filed in the appropriate court, the appealing
				  party shall provide a court-endorsed copy of the appeal to the administrative
				  hearings office so that the administrative hearings office can prepare and
				  submit the record proper. Other than preparing and filling the record proper,
				  the administrative hearings office is not the formal party to the appeal and
				  does not provide any position on any motions or pleadings submitted on
				  appeal.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.27 - REQUESTING COPIES OF EXHIBITS, AUDIO, OR THE ADMINISTRATIVE RECORD

Current through Register Vol. 35, No. 13, July 16, 2024
Either party may request copies of exhibits, documents,
				  records in the administrative file, or a copy of the audio recording of the
				  proceeding by submitting a written request to the administrative hearings
				  office. The administrative hearings office may charge a reasonable fee for
				  copies made, consistent with its fee schedule under the Inspection of Public
				  Records Act. The administrative hearings office may also require the requesting
				  party to submit a computer storage device, such as a compact disc, dvd disc,
				  blu-ray disc, or usb drive, or other tangible device for copying of any audio
				  or video recording that is part of the administrative record.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 1 - GENERAL ADMINISTRATIVE HEARING RULES AND PROCEDURES › Section 22.600.1.28 - HEARINGS FOR OTHER STATE AGENCIES

Current through Register Vol. 35, No. 13, July 16, 2024
From time to time, the administrative hearings office may
				  enter into agreements with other state agencies to provide hearing officers for
				  the conduct of administrative hearings involving that agency. Those hearings
				  shall be conducted independent of the supervision and direction of the other
				  state agency. The statutes, rules, and case law governing the conduct of those
				  hearings before other agencies shall apply to those cases heard by agreement,
				  except that the hearing officer shall still be bound by the code of conduct for
				  administrative hearings contained in this chapter, 22.600.2
				  NMAC.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Administrative Hearings Office, Wendell Chino Building, 1220
				  South St. Francis Drive, P.O. Box 6400, Santa Fe, NM 87502.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all proceedings before the
				  administrative hearings office and all parties that appear before the
				  administrative hearings office, unless a more specific statutory or regulatory
				  provision applies to the specific hearing type being
				  conducted.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Paragraph (1) of Subsection A of 7-1.B-5 NMSA
				  1978.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
February 1, 2018, unless a later date is cited at the end of
				  a section, in which case the later date is the effective
				  date.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to establish a code of conduct
				  for the administrative hearings office hearing officers and those appearing
				  before the administrative hearings office.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
The following terms apply to:
A.
"Administrative hearings
				office"
is the agency established under Section
				7-1B-1 NMSA
				1978.
B.
"Chief hearing
				officer"
is the appointed head of the administrative hearings office
				under the Administrative Hearings Office Act, Section
				7-1B-3
				NMSA 1978, or the chief hearing officer's designee during the absence of the
				chief hearing officer, or the acting, interim chief hearing officer pending
				appointment of that position.
C.
"Hearing officer"
is the attorney assigned by the chief hearing
				officer or designee of the chief hearing officer to serve as a neutral decision
				maker in any adjudicatory proceeding before the administrative hearings office.
				The person assigned as hearing officer must be licensed to practice law in New
				Mexico or eligible for temporary licensure to practice in New Mexico as
				determined by the New Mexico supreme court. The hearing officer may be a
				classified employee in the state personnel system with the administrative
				hearings office, either as an attorney or administrative law judge, may be
				under contract with the administrative hearings office as a contract attorney,
				administrative law judge, or judge, or may be an attorney, administrative law
				judge, or judge serving in a voluntary capacity for the administrative hearings
				office.
D.
"Party"
shall include the real parties of interest and their representatives, including
				bona fide employees, attorneys, certified public accountants, enrolled agents,
				agency staff, agency attorneys, or other representatives authorized by the
				Administrative Hearings Office Act to appear on behalf of a party.
E.
"Third degree of
				relationship"
include the following persons, by blood or marriage:
				great-grandparent, grandparent, parent, uncle, aunt, brother, sister, child,
				grandchild, great-grandchild, nephew, and niece.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.8 - APPLICABILITY OF THESE RULES

Current through Register Vol. 35, No. 13, July 16, 2024
These rules apply to hearing officers conducting and
				  adjudicating administrative hearings for the administrative hearings office,
				  and parties appearing before the administrative hearings
				  office.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.9 - HEARING OFFICERS SHALL PROMOTE PUBLIC CONFIDENCE IN THE INTEGRITY AND FAIRNESS OF THE HEARING PROCESS

Current through Register Vol. 35, No. 13, July 16, 2024
A hearing officer shall act in a manner that promotes public
				  confidence in the fairness, integrity, and impartiality of the hearing process.
				  A hearing officer shall not abuse the public trust granted to the hearing
				  officer in adjudicating hearings to advance the personal, professional, or
				  economic interest of the hearing officer, family, friends, or current or former
				  business associates nor shall the hearing officer knowingly permit others to do
				  the same on his or her behalf.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.10 - AVOIDING IMPROPRIETY AND THE APPEARANCE THEREOF

Current through Register Vol. 35, No. 13, July 16, 2024
A hearing officer shall avoid impropriety. A hearing officer
				  shall also avoid the reasonable appearance of impropriety. A reasonable
				  appearance of impropriety occurs whenever a reasonable person would have
				  serious doubts about whether the hearing officer could be fair given the
				  circumstances. If the hearing officer, initially unaware of any potential
				  issue, becomes aware of any potential appearance of impropriety during the
				  course of the hearing, the hearing officer shall promptly disclose on the
				  record the potential appearance of impropriety to the parties, allow the
				  parties to appropriately respond or object, and then make a formal
				  determination as to whether the hearing officer can continue to proceed in the
				  hearing without violating this provision. The hearing officer may consult with
				  other hearings officers and the chief hearing officer about any potential
				  appearance of impropriety issues as part of the process of determining whether
				  the assigned hearing officer can continuing presiding over the matter. The rule
				  of necessity may require a hearing officer to proceed in the matter if there is
				  no other hearing officer available to conduct the matter before expiration of a
				  mandatory, jurisdictional deadline.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.11 - HEARING OFFICER COMPETENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Hearing officers should perform their duties diligently and
				  competently. Hearing officers should know, and have the capacity to apply the
				  applicable substantive and procedural law at issue in the hearing, including
				  standards governing due process and evidence. Hearing officers should have the
				  capacity to properly weigh evidence and assess the credibility of witnesses
				  whether present in person for the hearing or appearing remotely via telephone,
				  videoconference, or other equivalent electronic means. Hearing officers shall
				  possess the writing skills necessary to craft legally competent and readable
				  documents, including citation to legal authority and hearing record as
				  necessary or appropriate. Hearing officers should be skilled in conducting
				  hearings efficiently, fairly, developing an appropriate record, and maintaining
				  good order during the proceeding. Hearing officer should regularly participate
				  in, attend, or conduct continuing education and appropriate legal community
				  outreach/service to improve their competency, to stay current in the knowledge
				  of the law and the hearing process, and to remain engaged in the broader legal
				  community.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.12 - INDEPENDENCE

Current through Register Vol. 35, No. 13, July 16, 2024
In deciding matters, a hearing officer shall be faithful to
				  their reasonable understanding of controlling law. A hearing officer shall not
				  be swayed by partisan interests, public clamor, or fear of criticism. Hearing
				  officers shall not permit family, social, political, financial, or other
				  personal interests or relationships to influence their conduct or judgment. A
				  hearing officer shall not convey nor permit others to convey the impression
				  that any person or organization is in a position to improperly influence the
				  hearing officer. This provision is not intended to prevent a hearing officer
				  from consulting and discussing a pending matter with other hearing officers or
				  a supervising hearing officer within the administrative hearings
				  office.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.13 - ORDER AND DECORUM OF PROCEEEDING

Current through Register Vol. 35, No. 13, July 16, 2024
A. A hearing officer should require order and
				decorum in official proceedings. Hearing officers should promote the dignity
				and decorum of the administrative hearing process. Hearing officers should
				exercise their lawful authority in any proceeding to ensure that all persons
				involved conduct themselves with proper decorum.
B. Attorneys, certified public accountants,
				enrolled agents and other authorized representatives appearing before the
				hearing officer should treat the tribunal with appropriate professionalism,
				dignity and respect, including showing candor to the tribunal, in line with
				their own obligations for professional and ethical conduct. Failure to do so
				may result in reporting the representative to the appropriate governing body
				and other appropriate remedies needed to ensure an orderly hearing process,
				including in extreme circumstances, excluding the representative from further
				representation.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.14 - HEARINGS TO BE CONDUCTED WITH IMPARTIALITY

Current through Register Vol. 35, No. 13, July 16, 2024
Hearing officers should always strive to conduct proceedings
				  before them in an impartial, fair, and respectful manner. This requires a
				  hearing officer to treat all persons involved in the proceeding, including the
				  appealing or petitioning parties and their representatives, the agency, agency
				  staff or representatives, witnesses, interpreters, interveners, observers, and
				  any other person who appears before the hearing officer with appropriate
				  respect. It is not a violation of this provision for hearing officers: to
				  reasonably ask questions during the proceeding; to reasonably state what they
				  believe the legal analysis applicable to the case requires in order to ensure
				  an orderly, relevant, and efficient presentation of the case; to reasonably
				  press a party on their legal position during the course of the proceeding in
				  order to test the contours of an issue; to reasonably encourage resolution or
				  narrowing of the issues in a case; and to take other reasonable actions
				  necessary to ensure the conduct of an orderly hearing, or gain control of a
				  hearing if a party violates the decorum of the proceeding, such as but not
				  limited to reprimanding a participant for continuing inappropriate,
				  disrespectful, or disruptive conduct.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.15 - HEARINGS TO BE CONDUCTED WITHOUT BIAS, PREJUDICE, OR HARASSMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A hearing officer shall not, by words or conduct, show any
				  bias or prejudice, or harass any party or person present at a hearing, based on
				  race, religion, color, national origin, ethnicity, ancestry, sex, sexual
				  orientation, gender identity, marital status, socioeconomic status, political
				  affiliation, age, physical or mental disability or serious medical condition.
				  To the extent reasonably possible, a hearing officer shall not permit or allow
				  others involved in the hearing process, including the hearing officer's staff
				  or representatives of the parties, to engage in such bias, prejudice, or
				  harassment. A hearing officer and others may make legitimate and respectful
				  reference to, and discuss, the listed factors when they are relevant to an
				  issue in the proceeding.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.17 - PUBLIC STATEMENTS ON PENDING MATTERS AND HEARING OFFICER INVOLVEMENT IN PUBLIC EVENTS/ORGANIZATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A hearing officer shall not make any
				public statement about a pending matter that might reasonably be expected to
				affect the outcome or impair the fairness of proceedings in a pending matter,
				or make pledges, promises or commitments that are inconsistent with the
				impartial performance of the hearing officer's adjudicatory duties.
B. A hearing officer shall not publicly
				comment on any case in which the hearing officer presided over other than, upon
				inquiry, refer to any publically available final decision and order, if any,
				issued in the matter.
C. A hearing
				officer may make public statements to explain tribunal procedures and confirm
				basic status and scheduling details for a hearing that is statutorily open to
				the public.
D. While a hearing
				officer may not publically advocate for or against the formulation of any
				particular substantive tax policy or statute, a hearing officer may provide
				general information in a public forum, including before the Legislature, about
				the policies, practices, procedures of the office, and the possible effects of
				proposed change of statutes on the efficiency of the hearing process, hearing
				procedures, and the resource needs of the office.
E. A hearing officer is encouraged to
				participate in legal forums, trainings, educational or academic settings, bar
				association, judicial association, or other public community events where the
				hearing officer's knowledge of the issues, law, and procedures may be useful to
				the legal system, the public understanding about the hearing process, and the
				administration of justice, or where other participants at the event may provide
				similar insight to the hearing officer.
F. Consistent with other controlling state
				statutes, rules, regulations, and policies, and with consent of the chief
				hearing officer, a hearing officer may voluntarily serve as a member, officer,
				or director of an organization or governmental agency devoted to the
				improvement of the law, the legal system, or the administration of justice, so
				long as such service would not create an appearance of impropriety, a potential
				conflict of interest, or otherwise reasonably interfere with the hearing
				officer's ability to fairly, impartially, and efficiently adjudicate cases in
				the subject matters that regularly are heard before the administrative hearings
				office.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.18 - PERSONAL CONDUCT

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Hearing officers shall not participate in outside activities that will
				interfere with the hearing officer's official duties or participate in
				activities that will lead to frequent disqualification of the hearing officer.
				The hearing officer should refrain from conduct and not participate in
				activities, or belong to organizations, that would appear to a reasonable
				person to undermine the hearing officer's independence, integrity,
				impartiality, or judgment. A hearing officer should not hold membership in any
				organization that practices invidious discrimination on the basis of race,
				religion, color, national origin, ethnicity, ancestry, sex, sexual orientation,
				gender, gender identity, marital status, socioeconomic status, political
				affiliation, age, physical or mental disability, or serious medical
				condition.
B. The hearing officer
				must be knowledgeable about and comply with all statutes, ordinances,
				regulations, and policies governing conduct of public employees.
C. A hearing officer shall not accept any
				gifts, loans, bequests, benefits, donations, or things of value if acceptance
				is prohibited by law or would appear to a reasonable person to undermine the
				hearing officer's integrity or impartiality in performance of hearing officer
				duties, or if the source is a party or other person, including a lawyer, who
				has or is likely to come before the hearing officer.
D. A hearing officer shall not request or
				receive an honorarium or payment for a speech, presentation, training,
				educational activity, or other event related to the hearing officer's duties
				except for reasonable reimbursement for meals, lodging, and actual travel
				expenses incurred for such activity.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.19 - CONFIDENTIALITY

Current through Register Vol. 35, No. 13, July 16, 2024
A hearing officer shall not intentionally disclose or use
				  nonpublic information acquired by virtue of his or her position for any purpose
				  unrelated to the hearing officer's duties or in violation of the law. A hearing
				  officer shall be knowledgeable about and shall comply with all laws and
				  regulations governing confidentiality of information before the agency and
				  tribunal.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.20 - COMPLIANCE WITH ETHICAL RULES

Current through Register Vol. 35, No. 13, July 16, 2024
A hearing officer shall strive to comply with these rules
				  and, to the extent they are not in direct conflict with these rules or other
				  statutory authority applicable to the administrative hearings office, any other
				  relevant administrative rules, codes of conduct, or policies regarding ethics,
				  professionalism, or conduct. Hearing officers should work to ensure that their
				  own staff and others appearing in a proceeding before them also comply with
				  these rules and other applicable rules governing conduct. Hearing officers have
				  a duty to report a clear violation of a known ethical, professional or conduct
				  standard they observe to the appropriate authority, including the governing
				  bodies that regulate attorneys, certified public accountants, and enrolled
				  agents that appear at hearings as representatives.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.21 - DUTY TO HEAR ASSIGNED CASES AND RECUSALS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A hearing officer has a professional
				responsibility to hear and decide cases assigned to them, including difficult,
				time consuming, controversial, or high profile matters, and adjudicate all
				assigned cases unless there are clear grounds under this code or other
				applicable standards or law requiring disqualification.
B. A hearing officer shall recuse himself or
				herself in any proceeding in which the hearing officer's impartiality might
				reasonably be questioned, including:
(1) The
				hearing officer has a personal preference for, or bias or prejudice against a
				party or a party's lawyer, or has direct personal knowledge of facts that are
				in dispute in the proceeding.
(2)
				The hearing officer knows that the hearing officer, the hearing officer's
				spouse or domestic partner, or person within the third degree of relationship
				to either of them, or the spouse or domestic partner of such a person, or a
				member of the hearing officer's staff is:
(a)
				a party to the proceeding, or an officer, director, general partner, managing
				member, or trustee of a party;
(b)
				acting as a lawyer in the proceeding;
(c) a person has more than a de minimis
				interest that could substantially affected by the proceeding; or
(d) likely to be a material witness in the
				proceeding.
(3) The
				hearing officer knows that he or she, individually or as fiduciary, or the
				hearing officer's spouse, domestic partner, parent, or child, or any other
				person residing in the hearing officer's household, has more than a de minimis
				economic interest in the subject matter in controversy or is a party to the
				proceeding. Because tax controversies can involve companies and business with a
				substantial public consumer, retail, or general services presence in commerce,
				the mere fact that the assigned hearing officer, or their immediate family
				residing in their household, may be an occasional customer of a company or
				consumer of a company's products is not necessarily grounds for recusal unless
				the hearing officer has more than a de minimis economic interest beyond being
				an average consumer, shopper, or user of the goods and services of the company
				or the circumstances are sufficient to raise reasonable questions about the
				hearing officer's impartiality.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 2 - CODE OF CONDUCT FOR ADMINISTRATIVE HEARINGS › Section 22.600.2.22 - COMPLAINT PROCEDURE AND DISQUALIFICATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. A party may make an informal, verbal
				complaint of a violation of this code with the chief hearing officer. Such
				complaints will be investigated internally and informally by the chief hearing
				officer as part of the management of personnel of the office. If the complaint
				is justified, the chief hearing officer may implement informal actions designed
				to educate or correct the hearings officer's conduct, mitigate the violation,
				or take other justified actions under the circumstances.
B. Whenever any party believes the hearing
				officer for any reason should be formally disqualified because there is a
				substantial doubt as to whether the hearing officer can conduct the matter
				fairly, such party may file with the chief hearing officer a formal written
				motion for disqualification of the assigned hearing officer, along with
				supporting affidavits or exhibits setting forth the alleged grounds for
				disqualification. A copy of the motion shall be served on the opposing party
				and on the hearing officer whose disqualification is sought.
(1) Upon receipt of a formal motion for
				disqualification, the chief hearing officer may:
(a) summarily dismiss the motion if it is
				clear that the complaint fails to state grounds that raise a reasonable doubt
				as to the hearing officer's ability to provide a fair and impartial hearing, is
				frivolous in that it either has the primary purpose of seeking to delay the
				proceeding or is an attempt to relitigate an unfavorable ruling that is better
				addressed as part of the traditional appellate process; or
(b) conduct further investigation either
				directly or through another agency or entity as circumstances justify;
				or
(c) in order to ensure an
				efficient hearing process in light of a mandatory jurisdictional deadline,
				reassign the case to another hearing officer pending further investigation.
				Such reassignment for efficiency of hearing process pending further
				investigation does not constitute a finding that the motion for
				disqualification has any validity, only a recognition of the practical
				jurisdictional deadlines applicable in a matter.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Administrative Hearings Office, Wendell Chino Building, 1220
				  South St. Francis Drive, P.O. Box 6400, Santa Fe, NM 87502.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to the taxation and revenue department and
				  all taxpayers, their agents and representatives protesting an action of the
				  taxation and revenue department under Section
				  7-1-24
				  NMSA 1978 of the Tax Administration Act and seeking a hearing under Section
				  7-1B-8
				  NMSA 1978 of the Administrative Hearings Office Act.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Paragraph (1) of Subsection A of 7-1.B-5 NMSA
				  1978.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
August 25, 2020, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to provide procedural rules and
				  guidance about the tax protest hearing process before the administrative
				  hearings office under the provisions of the Tax Administration Act and the
				  Administrative Hearings Office Act.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
As used in 22.600.3 NMAC:
A.
"Administrative hearings
				office"
is the agency established under Section
				7-1B-1 NMSA
				1978.
B.
"Answer"
is
				TRD's written statement in response to claims or defenses asserted by a
				Taxpayer in opposition to any action subject to protest providing with
				reasonable specificity the legal and factual bases for its position.
C.
"Bona fide employee"
means
				any legitimate employee, owner, or member of any board of directors or other
				governing body of a company, business, or otherwise recognized entity,
				including trustees acting on behalf of a trust and personal representatives
				acting on behalf of a decedent's estate. A bona fide employee is not a person
				hired for the limited purpose, scope, or duration of representing a taxpayer
				before the administrative hearings office during the protest
				proceeding.
D.
"Chief hearing
				officer"
is the appointed head of the administrative hearings office
				under the Administrative Hearings Office Act, Section
				7-1B-3
				NMSA 1978, or the chief hearing officer's designee during the absence of the
				chief hearing officer, or the acting, interim chief hearing officer pending
				appointment of that position.
E.
"Enrolled agent"
means a federally licensed tax practitioner with
				unlimited rights to represent taxpayers before the internal revenue
				service.
F.
"Hearing"
is an on-the-record proceeding before the hearing officer addressing the
				procedural, evidentiary, or substantive issues of the protest. A hearing
				includes a merits hearing, a scheduling hearing, or a motion's
				hearing.
G.
"Merits
				Hearing"
is the formal, administrative hearing focused on the
				adjudication of the disputed issues under protest.
H.
"Scheduling Hearing"
is a
				hearing where the parties appear to discuss the issues involved in the protest,
				to discuss the need for a discovery and motions practice before the merits
				hearing, to discuss how much time the parties need to ensure compliance with
				the statutory fair hearing requirements under Paragraph (2) of Subsection D of
				Section
				7-1B-6
				NMSA 1978, and to select a merits hearing date and time. The scheduling hearing
				is part of the record of the proceeding.
I.
"Taxpayer"
for the limited
				purposes of this rule is the generic party name of the individual, person,
				entity association, business, corporation, partnership or other recognized
				entity protesting against TRD in the proceeding before the administrative
				hearings office. This definition shall not be construed in any manner to
				change, clarify, or expound the statutory definition of taxpayer contained
				under the Tax Administration Act.
J.
"TRD"
is the New Mexico
				taxation and revenue department.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.10 - LOCATION OF HEARINGS

Current through Register Vol. 35, No. 13, July 16, 2024
Merits hearings are held in Santa Fe. At the sole discretion
				  of the chief hearing officer, and considering the location of the respective
				  parties, their representatives, the assigned hearing officer, the resources of
				  the administrative hearings office, and the docket, a hearing may be set at the
				  administrative hearings office's Albuquerque office. If setting a hearing at
				  the Albuquerque office would cause an unreasonable, undue burden to either
				  party, the party may file a written objection to the hearing location within 10
				  days of issuance of the notice of hearing, articulating the reasons supporting
				  the objection. The chief hearing officer or designee will promptly review the
				  objection and upon a showing of an unreasonable, undue burden, will order the
				  hearing to occur in Santa Fe. Such changes in hearing location may require the
				  reassignment of the case to another hearing officer as determined necessary by
				  the chief hearing officer.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.13 - TAX PROTEST HEARINGS CLOSED TO PUBLIC, FILE IS CONFIDENTIAL, AND SEALING OF RECORDS IN THE PROCEEDING

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Hearings are not open to the public except upon request of the
				taxpayer.
B. Pursuant to Section
				7-1-8.3
				NMSA 1978, all documents, exhibits, pleadings and materials contained in the
				administrative tax file and the record of the administrative hearing are
				confidential and may not be released to the public, except that the final
				decision and order without redaction and any evidentiary or procedural ruling
				made by the hearing officer with redaction of identifiable taxpayer information
				may be revealed.
C. Either party
				may ask for, and submit, a proposed order sealing particular records,
				documents, or exhibits that may contain confidential third-party taxpayer
				information or as is required by relevant internal revenue service information
				sharing agreements or other applicable federal law. Upon issuance of an order
				sealing such documents of exhibits, those records will remain under seal
				throughout the proceeding and shall be returned to the submitting party at the
				conclusion of the appeal period or the appeal. The opposing party shall be
				entitled to promptly review those documents in preparing for the hearing, and
				may rely on those documents during the hearing as necessary to ensure a fair
				hearing process, but shall not maintain its own copy of the sealed document
				after conclusion of the hearing nor reveal, discuss, or disclose the contents
				of those sealed documents to any other party outside of the hearing
				process.
D. In the event of an
				appeal, the complete record of the proceeding, including any sealed records,
				will be provided to the relevant judicial body, as required under Section
				7-1-8.4
				NMSA 1978.
E. The hearing officer's
				notes taken during the course of the hearing, any written discussions with
				another hearing officer related to the deliberative process, and any draft
				orders or draft decisions are confidential as part of the deliberative process
				and are not subject to public disclosure under any recognized exception
				contained under Section
				7-1-8.3
				NMSA 1978. Only the hearing officer's final decision and order and other final
				procedural or evidentiary orders (with appropriate taxpayer information
				redacted) may be revealed to the public under Section
				7-1-8.3
				NMSA 1978.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.14 - WITHDRAWAL OF PROTESTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A
				taxpayer electing to withdraw a protest pending before the administrative
				hearings office shall execute a written withdrawal of protest. The written
				withdrawal must include the taxpayer's signature or the signature of a bona
				fide employee of the taxpayer, even when the taxpayer has an authorized
				representative. The written withdrawal need not include the taxpayer's reasons
				for withdrawing the protest. The written withdrawal must include adequate
				information to properly identify the taxpayer and the file at protest, such as
				the administrative hearings office's case number, TRD's assessment letter i.d.
				number or the date the protest was filed. A written withdrawal form provided
				and approved by TRD is sufficient to adequately identify the taxpayer and the
				protest.
B.A properly executed
				withdrawal of protest satisfying the requirements of this section shall result
				in the issuance of an order closing of the protest, the administrative file,
				and vacating any scheduled hearings in the matter. The withdrawal shall be
				deemed conclusive and dispositive as to all issues that were raised, or could
				have been raised, in the protest.
C.Upon receipt of a withdrawal of protest
				which does not satisfy the requirement stated herein, which appears irregular
				on its face, which fails to adequately address all issues pending in a protest,
				or which is indefinite, uncertain, or ambiguous, the hearing officer may
				require the parties to address the deficiencies, may reject the withdrawal as
				inadequate, may leave the matter on the calendar as scheduled, may set a status
				conference to address the issues with the withdrawal, or may order the parties
				to submit a new withdrawal, if they are able to, addressing the deficiencies.
				The hearing officer may also choose to accept an inadequate withdrawal as is,
				noting the deficiency for the record and giving the parties a period of time to
				correct the deficiencies or make any objections in light of the identified
				deficiencies before the withdrawal is adopted as conclusive in the
				matter.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.15 - SUMMARY DISPOSITIONS OF PROTESTS

Current through Register Vol. 35, No. 13, July 16, 2024
Where there is well-settled law addressing the issue
				  identified on the face of the pleadings, or when it appears from the face of
				  the pleadings in the administrative file that there is no genuine issue as to
				  any material fact, the hearing officer may propose a summary disposition of the
				  protest under the following procedure:
A. the hearing officer shall provide to the
				parties, their attorneys, or authorized representatives a written proposed
				summary disposition based on a review of the administrative file;
B. the parties, their attorneys, or
				authorized representatives shall be provided with no less than 15 days in which
				to respond to the proposed summary disposition;
C. a response to a proposed summary
				disposition shall include the factual or legal basis in support of or in
				opposition to the proposed summary disposition;
D. no reply to a response shall be
				allowed;
E. the failure to respond
				to a proposed summary disposition may be deemed as concurrence in the proposed
				summary disposition;
F. upon review
				of the responses to a proposed summary disposition, the hearing officer shall
				withdraw the proposed summary disposition and schedule the matter to be heard
				if either party makes a bona fide objection and argument, or enter a decision
				and order consistent with the proposed summary disposition if the parties
				consent, concede, fail to object or otherwise fail to meaningfully address the
				proposed summary disposition.
New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.17 - DISCOVERY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico is a liberal discovery state and to that end the
				  parties are expected to cooperate in good faith to accomplish adequate
				  discovery by the time the formal hearing is held without a specific order or
				  intervention of the hearing officer. Discovery need not be a formal,
				  time-consuming, litigious, or burdensome process; instead, the parties should
				  make a good-faith effort to achieve discovery through informal consultation,
				  discussion, stipulations, and good-faith, efficient exchange of relevant
				  materials. If adequate discovery is not achieved informally within a reasonable
				  time prior to the time a formal hearing is scheduled or by the deadline
				  contained in a scheduling order issued by the hearing officer, any party may
				  apply to the hearing officer for an order requiring a more formalized discovery
				  process, including requiring depositions, production of records or answers to
				  interrogatories/requests for admissions. The parties shall file only
				  certificates of service regarding discovery requests and productions unless the
				  hearing officer requires otherwise, such as when there is a motion to compel.
				  Depositions may be taken orally or by written interrogatories and
				  cross-interrogatories. Unless ordered otherwise by the hearing officer,
				  responses to interrogatories, requests for production of documents and requests
				  for admission shall be due thirty days after service on a party. Unless ordered
				  otherwise by the hearing officer, any notice of deposition shall be served on
				  all opposing parties at least 14 days prior to the date of the deposition. The
				  parties have an obligation to cooperate in the scheduling of depositions to
				  avoid unnecessary expense to the parties and inconvenience to
				  witnesses.