N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.15

Current through Register Vol. 46, No. 50, December 11, 2024

Section 3000.15 - Hearings before administrative law judges

(a) Notice. After issue is joined (see section 3000.4[c] of this Part), the administrative law judge unit shall schedule the controversy for a hearing. The parties shall be given at least 30 days' notice of the first hearing date, and at least 10 days' notice of any adjourned or continued hearing date. A request by any party for a preference in scheduling will be honored to the extent possible.

(b) Adjournment; default.

(1) At the written request of either party, made on notice to the other party and received 15 days in advance of the scheduled hearing date, an adjournment may be granted where good cause is shown. In the event of an emergency, an adjournment may be granted on less notice. Upon continued and unwarranted delay of the proceedings by either party, the administrative law judge shall render a default determination against the dilatory party.

(2) In the event a party or the party's representative does not appear at a scheduled hearing and an adjournment has not been granted, the administrative law judge shall, on his or her own motion or on the motion of the other party, render a default determination against the party failing to appear.

(3) Upon written application to the supervising administrative law judge, a default determination may be vacated where the party shows an excuse for the default and a meritorious case.

(c) Administrative law judge. The hearing shall be conducted by an impartial administrative law judge who is authorized to:

(1) administer oaths and affirmations;

(2) sign and issue subpoenas as provided in section 3000.7 of this Part;

(3) regulate the course of the hearings, set the time and place for continued hearings, and fix the time for filing of legal memoranda and other documents;

(4) rule upon questions of evidence; such rulings shall be deemed incorporated in the administrative law judge's determination for purposes of review by the tribunal; and

(5) render determinations after hearings.

(d) Conduct of hearing.

(1) At the hearing, the parties may call and examine witnesses, introduce exhibits, cross-examine opposing witnesses on any matter relevant to the issues even though the matter was not covered in direct examination, impeach any witness regardless of which party first called the witness to testify, and rebut the evidence against them. All witnesses shall testify under oath or by affirmation. The office of counsel shall introduce a copy of each statutory notice at issue or satisfactory evidence that each such statutory notice has in fact been issued. A copy of a Federal determination relating to the issues may be received in evidence to show such determination. Affidavits as to relevant facts may be received, for whatever value they may have, in lieu of the oral testimony of the persons making such affidavits. Technical rules of evidence will be disregarded to the extent permitted by the decisions of the courts of this State, provided the evidence offered appears to be relevant and material to the issues. However, effect shall be given to the rules of privilege recognized by law. Objections to evidentiary offers may be made and shall be noted in the record. Upon a finding of good cause, the administrative law judge may order that any witness be examined separately and apart from all other witnesses, except those who are parties. The administrative law judge may, where the record appears unclear, ask questions of the parties or of witnesses for the purpose of clarifying the record.

(2) Where books, records, papers or other documents have been received in evidence, the substitution of a copy thereof may be permitted. Where original exhibits have been received in evidence, the party who offered such exhibits may be permitted to withdraw them after the determination of the administrative law judge or the decision of the tribunal is final.

(3) If a party refuses or fails without reasonable cause to obey any subpoena or subpoena duces tecum issued by an administrative law judge, the administrative law judge shall have the power to preclude the noncomplying party from introducing any proofs concerning such witnesses, documents or things, or from introducing them in evidence and may draw the inference that the precluded evidence is unfavorable to the noncomplying party's position.

(4) For purpose of expedition, stipulation and submission of evidence is encouraged, provided the interests of parties will not be substantially prejudiced thereby. Although objections to a particular part of a stipulation should be noted therein, the administrative law judge will give consideration to any objection to irrelevancy of stipulated facts made at the hearing (see section 3000.11 of this Part).

(5) The burden of proof shall be upon the petitioner, except as otherwise provided by law.

(6) After the parties have completed the submission of the evidence, they may orally argue the applicability of the law to the facts. If the parties also wish to submit briefs, they may do so, within the time restrictions fixed by the administrative law judge. Each party shall serve a copy thereof on the other party. The parties may also submit proposed findings of fact and conclusions of law. The proposed findings of fact shall refer, wherever possible, to the relevant pages of the transcript of hearing and exhibits.

(7) The hearing will be stenographically reported. A transcript thereof will be made available for examination at the offices of the Division of Tax Appeals in Albany, or may be purchased pursuant to section 3000.19 of this Part. If either party deems the transcript to be inaccurate in any material respect, the party shall promptly notify the administrative law judge, setting forth specifically the alleged inaccuracies. The administrative law judge shall specify the corrections to be made in the transcript, and such corrections shall be made a part of the record.

(e) Determination.

(1) Issuance of determination. The administrative law judge shall review the evidence and render a determination which will contain findings of fact and conclusions of law. The administrative law judge will render a determination within six months after completion of the hearing or the submission of briefs, whichever is later. The administrative law judge may extend such six-month period, for good cause shown, to no more than an additional three months. The Division of Tax Appeals will serve a copy of the determination on the petitioner, the petitioner's representative and the office of counsel.

(2) Effect of determination. The determination of the administrative law judge shall finally decide the matters in controversy unless a party takes exception by timely requesting review by the tribunal (see section 3000.17 of this Part). Determinations of administrative law judges are not considered precedent, nor are they given any force or effect in other proceedings in the Division of Tax Appeals.

(f) Assignment of another administrative law judge. Whenever an administrative law judge is disqualified, or it becomes impractical for him or her to continue the hearing, another administrative law judge may be assigned to continue with the case, unless it is shown that substantial prejudice to a party will result therefrom.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.15