Section Rev 204.06 - Waiver of Hearing(a) Taxpayers may request informal disposition of their case by filing a waiver of their right to a hearing in their adjudicative proceeding under RSA 541-A.(b) A waiver of hearing shall contain the following statements: "I hereby waive my right a hearing in an adjudicative proceeding provided for by RSA 541-A:31 through 541-A:36";
"I understand that waiving my right to a hearing in an adjudicative proceeding, as permitted by RSA 541-A:37 and 541-A:31, V (a) shall mean the Department of Revenue Administration is not required to hear any additional evidence or arguments beyond those which have already been presented "; and
"I further understand that my signature affixed below in no way affects any statutory right of appeal I may have to the Board of Tax and Land Appeals or the superior courts pursuant to RSA 21-J:28-b, IV."
(c) The waiver of hearing in an adjudicative proceeding shall be signed and dated by the taxpayer or an authorized representative. Any written exhibits, affidavits, memoranda, or briefs that the taxpayer wishes the presiding officer to consider in making its final decision or order, which have not already been submitted as part of the record in this proceeding, shall be attached to the taxpayer's waiver of hearing.(d) Within 10 days, the division shall consent or object to the request for informal disposition.(e) If the division objects to the taxpayer's request for waiver of hearing in an adjudicative proceeding, the presiding officer shall, considering the evidence and argument then in the record, determine whether to grant or deny the request, based upon the following: (1) If resolution of the adjudication depends upon disputed issues of fact, the request shall be denied;(2) If the legal issues involved in the adjudication are not clearly defined, the request shall be denied; and(3) If the legal issues are clearly defined, and there are no material issues of disputed facts, the request shall be granted.(f) When hearing in an adjudicative proceeding is waived, either by consent or by order, the division shall be given 15 days in which to file a supplemental written submission.(g) Upon the expiration of the division's deadline to file a supplemental written submission, or upon the filing of the division's supplemental written submission with the presiding officer, the record in the adjudicative proceeding shall close, and proceed to adjudication based upon the written record.(h) Any party wishing to submit evidence and argument and proceed to adjudication on the written record shall notify the presiding officer, in writing and in accordance with Rev 202.01 and Rev 204.04 no later than 30 days prior to the scheduled hearing.N.H. Admin. Code § Rev 204.06
#4060, eff 5-29-86; ss by #5389, eff 5-5-92; rpld by #5800, eff 3-23-94, EXPIRED: 3-23-00
New. #8658-A, eff 6-13-06
Amended by Volume XXXVI Number 41, Filed October 13, 2016, Proposed by #11185-A, Effective 9/20/2016.