Okla. Admin. Code § 710:1-5-38
When a taxpayer in an administrative proceeding does not request an oral hearing, or the parties agree that an oral hearing is not needed, the Administrative Law Judge will base the Findings, Conclusions and Recommendations on the pleadings submitted by the parties. The Administrative Law Judge will mail notice of a date certain for each party to submit a position letter or brief setting out the statement of facts, issues to be determined, contentions and statutory and case law relied upon to support the contentions of the party. The Administrative Law Judge may schedule a conference between the parties if it is deemed necessary to clarify the positions of the parties.
Okla. Admin. Code § 710:1-5-38
Amended at 16 Ok Reg 2628, eff 6-25-99 ; Amended at 26 Ok Reg 2320, eff 6-25-09 ; Amended at 30 Ok Reg 1852, eff 7-11-13