What is an Administrative Court and an Administrative Law Judge?
An Administrative Court is a specialized court
within a state agency that ensures the rights of individuals to appeal actions
taken by the agency under that agency’s area of regulation.
Administrative Courts operate under the basic principles which apply to regular
courts of law.
“ALJ” stands for Administrative Law Judge. An ALJ is an attorney who acts
as a judge in an administrative court. The ALJs for the Department of
Taxation (“Department”) act as judges for disputes regarding Nevada taxes in
order to ensure due process for taxpayers. The two ALJs for the
Department are selected on the basis of experience, ability, and
qualifications. Although the ALJs are employees of the Department, the
ALJs are required to provide unbiased, impartial, and fair hearings for
taxpayers. The ALJs’ decisions are final and binding unless they are appealed.
Will I need an Attorney?
You may, but are not required to, obtain legal counsel for hearings before the
ALJ and the Nevada Tax Commission (“Commission”). The ALJ and the
employees of the Department cannot give you legal advice.
Who can represent me at a hearing?
You may represent yourself or your business at a hearing before the ALJ or the
Commission. You may also obtain representation such as an attorney, an
accountant, an enrolled agent, etc. See NAC 360.085.
What should I bring to the hearing?
You should bring paper and a pen/pencil to take notes during the hearing.
You should bring any witnesses whom you would like to testify on your behalf,
documents which are relevant to your case, and any documents which were sent to
you by the Department or the Office of the Attorney General in preparation for
the hearing. See “Before the
What will the hearing be like?
The hearing is similar to a court of law but in a less formal setting.
The parties sit around a conference table with the ALJ. Witnesses will be
placed under oath to provide testimony and may be questioned by the opposing
party. See “The Hearing.”
How do I get a different hearing date or request a continuance?
Send a written request by mail, email, or facsimile to the ALJ explaining why
you cannot attend the hearing as it is currently scheduled. If you do not
provide a compelling reason for rescheduling the hearing, the ALJ may deny your
request. You may not be granted more than one continuance request without
good cause. See NAC 360.120.
What happens if I don’t appear at the hearing?
If you fail to appear at the hearing, the ALJ will issue a decision without
considering your information. NAC 360.125.