US Laws, Codes, Statutes & Cases

 
    §  169.  Rules  of  tribunal.  Pursuant  to chapter forty-five of this
  charter, the tribunal shall promulgate rules of procedure,  which  shall
  include, but not be limited to, rules on the following matters:
    a.  The  types  of  representatives,  such as accountants and enrolled
  agents enrolled to practice before the internal revenue service, who may
  appear, in addition to lawyers, on behalf of  a  petitioner  before  the
  tribunal;
    b.  The  form  and  contents  of  the petition, answer, affidavits and
  memoranda  to  be  submitted  to  the  tribunal,  and  reasonable   time
  limitations for serving and filing such papers;
    c.    A  procedure  for  promptly  hearing  and determining any matter
  concerning jeopardy assessments or predecision warrants based thereon;
    d. A procedural system  guaranteeing  a  hearing  in  compliance  with
  chapter  forty-five  of this charter. Such a system shall be designed to
  assign each petition filed with the tribunal to  an  administrative  law
  judge  who  shall hear and determine all matters pertaining to questions
  of law or fact. Such a system also shall  be  designed  to  require  the
  tribunal to review en banc at the request of any party the determination
  rendered  by  an  administrative  law  judge, provided, however, that if
  there is no such request for a review within thirty days of  the  giving
  of  notice  of  such determination by the administrative law judge, such
  determination shall finally and irrevocably decide all the issues in the
  proceeding before the administrative law judge and shall be considered a
  final decision of the tribunal upon the expiration  of  such  thirty-day
  period,  except  that,  notwithstanding any other provision of law, such
  determination by the administrative law judge shall not  be  subject  to
  judicial  review.    Such  a system shall provide that the tribunal may,
  based upon the record of  the  hearing  before  the  administrative  law
  judge,  make its own findings of fact and conclusions of law and issue a
  decision either affirming, reversing or modifying the  determination  of
  the  administrative  law  judge, or the tribunal may remand the case for
  additional proceedings before the administrative law judge,  as  it  may
  deem  appropriate.  The  tribunal  in  its  discretion  may  grant  oral
  argument. Such a system shall provide that when the tribunal  reviews  a
  matter  en  banc  it must have a majority present and that not less than
  two votes shall be necessary to take any  action.  Such  a  system  also
  shall  provide  for  a  pre-hearing  conference  at  which settlement is
  encouraged;  reasonable  discovery;  and  the   submission   of   papers
  addressing both the factual and legal merits in each proceeding;
    e.  A procedural system to be followed in cases in which the matter in
  controversy is ten thousand dollars or less, exclusive of  interest  and
  penalties.  Such  a system shall be designed to provide a simplified and
  informal procedure for such small  claims  proceedings.  The  option  to
  proceed   with  a  small  claims  hearing  shall  be  exercised  by  the
  petitioner. At any time prior to  the  conclusion  of  such  hearing,  a
  petitioner  may by written notice to the tribunal discontinue such small
  claims hearing and request that the matter be transferred to  a  hearing
  conducted  before  an  administrative  law judge. Such transfer shall be
  effectuated by such written notice  and  such  discontinuance  shall  be
  without prejudice to any subsequent hearing before an administrative law
  judge.  The  determination of the presiding officer conducting the small
  claims hearing shall be conclusive upon all parties, shall be considered
  a final decision of the tribunal and shall not be subject to  review  by
  the  tribunal sitting en banc or by any court of the state. However, the
  tribunal may order a rehearing upon proof or allegation of misconduct by
  the small claims presiding officer. Determinations issued  by  presiding
  officers  shall  not  be cited, shall not be considered as precedent nor

  given any force or effect in any  other  proceedings  conducted  by  the
  tribunal or in any judicial proceedings conducted in this state; and
    f.  A  method  for notifying taxpayers and the commissioner of finance
  of, and for publishing, the decisions of the tribunal.