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.
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:
- 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.
- Clarify the legal and/or factual issues.
- Set time lines for the filing of Pre-hearing Statements, witness
lists, and exhibits and to schedule hearing dates.
- 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.
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
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:
- Testimonial evidence is what someone says under oath or
affirmation at the hearing.
- Documentary evidence encompasses any document, including
photographs, blueprints, checks, contracts, etc.
- 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
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
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
A party should
remember the following tips when questioning a witness during direct and
- A party must ask relevant and informative questions;
- A party must ask questions that will assist the
Administrative Law Judge in making an informed decision;
- A party may not argue with a witness or make statements
or comments in response to a witness’ answer;
- A party may not ask prejudicial questions;
- A party may not ask questions that are designed solely to
harass a witness;
- A party may not repeatedly ask a witness the same
- A party must allow a witness a reasonable amount of time
to answer a question;
- A party may not interrupt a witness during the witness’
- A party should refrain from asking multiple or compound
questions within one question.
Format of the Hearing
- 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.
- 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.
- 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.
- 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.
- 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
- 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.
- 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
Practice Tip: Sometimes the ALJ will change the normal
order of presentation to make the hearing go more smoothly.
See NAC 360.130.
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 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.