HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.2.617    INITIAL CONFERENCES

(1) Following the Office of Dispute Resolution's receipt of a person's or other entity's request for appeal in any dispute, a hearing examiner assigned to the case shall schedule an initial conference. The conference shall be scheduled as soon as practicable. Parties may participate at the initial conference either in person or through representatives, employees, or agents, as long as a requisite notice of appearance has been filed from an attorney or a written authorization to represent a party has been submitted from any other representative.

(2) Written notice of the conference shall be given at least 10 days prior to the date of the conference unless the parties waive notice. The initial conference may be conducted by telephone with the taxpayer and/or their representative.

(3) Any issue may be settled at the initial conference, including referring the dispute to mediation if both parties agree. In the course of the conference, the hearing examiner may take any appropriate action to settle, compromise, or reduce a deficiency subject to approval by the director or the director's designee. If the dispute cannot be settled at the conference, the hearing examiner shall set a time and date for subsequent mediation or a hearing which is as mutually satisfactory as possible to all concerned.

(4) Any discovery for the hearing may be discussed and the terms agreed upon at the initial conference.

(5) A party must exhaust their administrative remedies, whether by mediation or a hearing decision, prior to further appealing a matter. The parties may jointly stipulate to waiving a hearing.

(6) A record may not be kept of the initial conference. All such conference proceedings are considered confidential and privileged. Any matters raised do not constitute admissions against interest of any party participating in the conference.

(7) The hearing examiner conducting the initial conference shall not be the one presiding over the formal hearing if mediation occurs.

(8) Nothing in this rule may be construed as limiting a party's right to a hearing.

History: 15-1-201, 15-1-211, MCA; IMP, 15-1-211, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security