Frequently Asked Questions (FAQ's)

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 Hearing.”

 

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.