24.11.318 TELEPHONE HEARINGS
(1) Any conference, prehearing, or hearing may be held by telephone conference call.
(a) An in-person tax hearing or conference may be scheduled in Helena if a party requests in writing such a hearing either at least 14 days before the scheduled telephone hearing or at the pre-hearing conference.
(b) An in-person benefits hearing or conference may be scheduled in Helena if a party requests in writing such a hearing at least five days before the scheduled telephone hearing.
(2) Before a telephone hearing in tax cases, the following information or documents must be mailed or delivered to the appeals referee and all other parties:
(a) accurate copies of all documentary evidence;
(b) the names, addresses and telephone numbers of all proposed witnesses; and
(c) the telephone numbers where the parties and witnesses may be reached at the time of the hearing.
(3) Telephone numbers may be updated by either party at any time prior to hearing.