Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-28 - Pre-hearing conference

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  provisions.
A pre-hearing conference notice is sent to the parties,
				  usually within sixty (60) days of the filing of the protest, but not less than
				  twenty (20) days prior to the pre-hearing conference date. The purpose of the
				  pre-hearing conference is to get the parties together before the Administrative
				  Law Judge to attempt to resolve the case or parts of it, early in the
				  progression of the case, to discuss the facts, identify the legal issues,
				  present discovery requests, make all appropriate stipulations, and to propose a
				  procedural schedule. However, the pre-hearing conference should not serve as
				  the parties' introduction to the case. Rather, the parties are to make contact
				  and discuss the merits of the case prior to the scheduled pre-hearing
				  conference.
(b)
Rulings;
				  pre-hearing conference order.
During the pre-hearing conference, the
				  Administrative Law Judge makes all necessary rulings. After the pre-hearing
				  conference, the Administrative Law Judge issues a pre-hearing conference order
				  which reduces to writing the agreements reached at the pre-hearing
				  conference.
(c)
Failure to
				  appear.
If a party fails to appear at the scheduled pre-hearing
				  conference or to timely respond to the notice of pre-hearing conference, but
				  has previously submitted a written request for a hearing on the protest, then a
				  hearing will be set. If a hearing has
not
been requested, then the
				  Administrative Law Judge may close the record and issue Findings, Conclusions
				  and Recommendations based on information in the record or may request the
				  Division to file a Verified Response. A Verified Response is a pleading filed
				  by the attorney representing the Division, verified by the Division, which sets
				  forth the legal and factual basis for the action taken by the Division and the
				  response of the Division to the issues raised in the protest, and is
				  accompanied by documentation the Division would like the Administrative Law
				  Judge to consider in reaching a decision. If a party files a reply to the
				  Division's Verified Response, and requests a hearing therein, then the
				  Administrative Law Judge may set the matter for hearing on the merits of the
				  protest, and thereafter, enter recommendations to the Commission in accordance
				  with the findings. If a party files a reply to the Verified Response and does
not
request a hearing, then the Administrative Law Judge will
				  consider the reply in making a recommendation to the Commission. If a party
				  fails to file a reply to the Division's Verified Response, and requests a
				  hearing therein, then the Administrative Law Judge may set the matter for
				  hearing on the merits of the protest, and thereafter, enter Findings,
				  Conclusions and Recommendations. Any party aggrieved by the recommendation may
				  proceed pursuant to
				  710:1-5-40.
Amended at 11 Ok Reg
					 3465, eff 6-26-94; Amended at 16 Ok Reg 2628, eff
					 6-25-99