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Tax Appeals

Frequently Asked Questions: Submissions

Is it possible to have my case resolved without appearing in person at a hearing?

The Rules of Practice and Procedure promulgated by the Tax Appeals Tribunal provide for the submission of a case without hearing if both parties consent in writing to have the controversy determined on submission of documentary evidence. The submission process is applicable to petitions being handled by an administrative law judge and to small claims proceedings.

What is the procedure for submitting documents and legal memoranda if a hearing is waived?

After receipt of the signed consent of both parties to submit the case without need for appearance at a hearing, the administrative law judge or presiding officer (if a small claims matter) assigned to the case establishes a schedule for submission of all documentary evidence, including any stipulation of facts entered into by the parties, and legal memoranda. All documentary evidence and briefs must be submitted in accordance with the schedule established by the administrative law judge or presiding officer with copies to the opposing party.