information describes what you can expect before a hearing and how you can
(1) The Hearing Notice and Continuances
At least ten (10) days prior to the hearing, you
will receive a letter from the Department of Taxation (“Department”) or the
Administrative Law Judge (“ALJ”) which sets the date, time and place for the
hearing. See NRS 360.370(1) and NAC 360.095. The letter will
contain information about the hearing and the deadlines for submitting
documents to the ALJ. Be sure to review the information and follow the
deadlines. If you are unable to attend the hearing on the date in
the letter, you must ask for a continuance (i.e. for the hearing to be
rescheduled on a different day). See NAC 360.120. You must
make your request in writing and send your request to the ALJ. You
must explain why you are unable to appear at the hearing as scheduled.
Your request may not be granted if you do not present circumstances which
warrant a continuance. If you are not granted a continuance and you do
not appear for the hearing, the ALJ will issue a decision without considering
your information. See NAC 360.125.
(2) Review Documents Sent to You by the Department.
The Department will send you information in
preparation for the hearing. Take time to review the information you
receive prior to the hearing. As you review the documents, make notes about any
questions you have about the documents. You should also make a note if
you believe there is a reason the ALJ should not consider that document.
If you believe the information in a document is incorrect, you should also
gather any evidence that proves your position to the ALJ.
(3) Get Your Evidence Together
The hearing is your one opportunity to present
to the ALJ all of the evidence or information which supports your side of the
story. Your case will be decided based on only the evidence you and the
Department provide at the hearing. It is up to you to present your case.
Evidence may be presented at the hearing in the form of documents and testimony
from witnesses. Make a list of everything you want the ALJ to know about.
Then find the documents and/ or witness(es) that can provide that information
to the ALJ.
1. It is important to get your documents
together before the hearing. If you would like to present
documentary evidence such as your bank statements or federal income tax
returns, you must make copies of the documents available for the ALJ to review
at the hearing. It is your responsibility to bring two legible copies of
the documents to the hearing. If you do not bring the documents with you, the
ALJ may not consider them.
2. Make sure the documents you want the ALJ to review are in order and that you
can easily refer to the important parts of the documents. Make sure that
all of the copies of your documents are in the same order.
1. If there are individuals who have information
which is important and relevant to your case, you may ask them to testify at
the hearing. The witnesses must have firsthand knowledge about
information that is relevant to your case.
2. Make sure you inform the witnesses of the date, time and place for the
3. Advise the ALJ if you will be presenting witnesses. Provide the ALJ
with the name and address of each person who will be testifying. Also,
provide that person’s title if they work(ed) for your business.
(4) Special Accommodations
If you need special accommodations for the
hearing such as an interpreter (See NRS 233B.1235) or other
accommodations as allowed under the Americans with Disabilities Act, please
inform the ALJ as soon as possible.