Information for Representatives

Types of Representatives

See NAC 360.085  

If Taxpayer is a business, officers or authorized employees of the Taxpayer may represent Taxpayer at the hearing.

If Taxpayer is an individual, he or she may represent him or herself at the hearing. 

Taxpayers may also choose to have an attorney, accountant or other authorized representative such as an enrolled agent, appear on the Taxpayer’s behalf. Attorneys must be licensed in the United States and, if not admitted in Nevada, associated with an attorney who is licensed in Nevada. 

The representative, if other than an officer or authorized employee of Taxpayer, must file with the Administrative Law Judge (ALJ) or Nevada Tax Commission (Commission) a statement from the Taxpayer authorizing the representative to appear on Taxpayer’s behalf for the duration of the case. The representative must also immediately notify the ALJ or Commission if the representation ceases.

The Pre-Hearing Conference

The Administrative Law Judge (ALJ) may ask the parties to attend a Pre-hearing Conference. 

The Pre-hearing Conference is intended to:

  1. Identify whether an evidentiary hearing is necessary or if the parties would like to submit stipulated facts and legal briefs setting out their respective positions.
  2. Clarify the legal and/or factual issues.
  3. Set time lines for the filing of Pre-hearing Statements, witness lists, and exhibits and to schedule hearing dates.
  4. Deal with any preliminary evidentiary or other issues. 

You should speak with opposing counsel prior to the date of the Pre-hearing Conference to discuss the points listed above in order to ensure an efficient and orderly Pre-hearing Conference. See NAC 360.100.

Pre-Hearing Statements

You may, but are not required to, file a statement of your position prior to the hearing.  The Pre-hearing Statement should be limited to ten (10) pages, double spaced and should include: (1) a summary of the undisputed facts, (2) a summary of the disputed facts, (3) a statement of the issues, (4) a summary of your position, (5) any legal authority supporting your position. 

The Pre-hearing Statement should be filed at least ten (10) days prior to the hearing or by the date set out in the Hearing Notice. (In all cases, if a date is specified in the Hearing Notice, that date controls.) Your Pre-hearing Statement should be filed with the ALJ and served on the opposing party. If you rely on case law in your Pre-hearing Statement, you must include a copy of each of the cases to which you cite with your Pre-hearing Statement.


If you wish to compel the attendance of witnesses through subpoena, you must send a written application for a subpoena to the ALJ along with the proposed subpoena to the ALJ. See NAC 360.135.


The formal Rules of Evidence do not strictly apply in administrative hearings. As a result, the ALJ has more discretion to admit evidence into the record. See NRS 233B.123 and NAC 360.145.Evidence is anything used to prove or disprove a fact.

There are three types of evidence:

  1. Testimonial evidence is what someone says under oath or affirmation at the hearing.
  2. Documentary evidence encompasses any document, including photographs, blueprints, checks, contracts, etc.
  3. Demonstrative evidence is physical evidence that can be seen or touched. Practice Tip: Parties are encouraged to convert such items to a documentary form, such as photos that can be admitted in evidence.   

Admissible evidence is evidence that the Administrative Law Judge admits into evidence as part of the official record. Admissible evidence does not mean that the evidence is true. It means that there are no valid objections for its consideration by the Administrative Law Judge.

Credibility determines the weight given to evidence by the Administrative Law Judge.   

Relevant evidence is evidence that reasonably tends to make the existence of a fact more probable or less probable than it would be without the evidence.

Hearsay is a statement (offered by the testimony of another or through a document) made outside of the hearing that is offered to prove what was stated. The ALJ may admit and consider hearsay evidence. However, the ALJ will determine the weight (credibility), if any, to give to such hearsay evidence. Practice Tip: It is always better to avoid hearsay evidence because the ALJ cannot base his or her decision solely on this type of evidence.

Questioning Witnesses

A party should remember the following tips when questioning a witness during direct and cross-examination:

  1. A party must ask relevant and informative questions;
  2. A party must ask questions that will assist the Administrative Law Judge in making an informed decision;
  3. A party may not argue with a witness or make statements or comments in response to a witness’ answer;
  4. A party may not ask prejudicial questions;
  5. A party may not ask questions that are designed solely to harass a witness;
  6. A party may not repeatedly ask a witness the same question;
  7. A party must allow a witness a reasonable amount of time to answer a question;        
  8. A party may not interrupt a witness during the witness’ answer; and
  9. A party should refrain from asking multiple or compound questions within one question.

Format of the Hearing

  1. The ALJ will call the hearing to order. Parties and representatives are identified. The ALJ will administer oaths and affirmations to witnesses and describe the order to be followed for the hearing.
  2. Before evidence is taken, parties may make opening statements.This is the opportunity for the parties to outline their respective positions. Opening statements are not evidence. It is not the time to present your entire case. You should prepare a short overview of what your case is about, what you will prove, and how. The ALJ may ask you to waive opening statements if you have filed a Pre-hearing Statement.
  3. After the conclusion or waiver of opening statements, the party with the burden of proofgenerally proceeds by presenting evidence. The party may present testimonial and documentary evidence subject to cross-examination by the opposing party or counsel.  
  4. Upon completion of that party’s presentation, the opposing party may, but is not required to, present evidence in support of its position. Any witness presented by that party is subject to cross-examination by the opposing party.
  5. Upon completion of that presentation, the party with the burden of proof may request an opportunity to present rebuttal evidence.However, such evidence should not be redundant, repetitive or cumulative to the party’s prior evidence.
  6. After all evidence has been presented, the parties are then given an opportunity to present closing statements. If Post-hearing Briefs are requested, the ALJ may ask you to include your closing statement in your Brief. See NAC 360.155.
  7. Unless otherwise ordered by the ALJ, a hearing is concluded upon the submission of all evidence, the presentation of all closing arguments, or the submission of all post- hearing written memoranda, whichever occurs last. 

Practice Tip: Sometimes the ALJ will change the normal order of presentation to make the hearing go more smoothly.

See NAC 360.130.

Post-Hearing Briefs

If you would like the opportunity to submit Post-hearing Briefs, you may make that request to the ALJ at any time prior to the close of the evidentiary hearing. The ALJ will set the due dates for the briefs (Briefing Schedule) if the ALJ grants your request. If you rely on case law in your Brief, you must include a copy of each of the cases to which you cite with your Brief.

The Record

The ALJ will make an audio recording of the hearing but will not provide a court reporter. If you wish to have the hearing reported, you must arrange for and bear all costs associated with the court reporter. You may obtain a copy of the audio recording of the hearing by making a written request to the ALJ for a copy and paying the copying costs.

The ALJ will maintain the official copy of the record in the proceedings including: exhibits, audio recording and/or transcript, motions, orders, briefs, and decision.