Before the Hearing
information describes what you can expect before a hearing and how you can
The Hearing Notice and Continuances
With the exception of cases involving a Petition for Claim
on Property, you will receive a letter from the Department of Taxation
(Department) or the Administrative Law Judge (ALJ) at least 10 days prior
to the hearing which sets the date, time and place for the hearing. See NRS 233B.121, 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.
Review Documents Sent to You by the Department
The Department or the Attorney General’s Office 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.
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 witnesses
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 provide those documents to
the ALJ by the due date in the hearing notice letter. If you do not timely
submit the documents, the ALJ may not consider them.
2. Make sure the documents you submit to the ALJ are in
order and that you can easily refer to the important parts of the documents.
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 first hand knowledge about information that is
relevant to your case.
2. Make sure you inform the witnesses of the date, time and
place for the hearing.
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. You may ask the ALJ to issue a subpoena to compel the
attendance of a witness. At least 20 days prior to the hearing, submit your
request to the ALJ with the name and address for the witness as well as a
summary of the information you believe that individual will testify to. You
must arrange for service of the subpoena on the witness.
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.