The Hearing

The hearing is a means by which disputes over Nevada taxes can be heard by a neutral third-party. In a hearing, the Department of Taxation’s (Department) authority and grounds for taking certain actions can be reviewed. The hearing before the Administrative Law Judge (ALJ) is confidential and only Department employees and persons authorized by you will be allowed to attend the hearing.

The hearing is held in a conference room at one of the state or county office buildings.  The hearing participants, including the ALJ, will sit around a conference table. The hearing will be audio recorded by the ALJ unless you make arrangements for a court reporter. 

When the hearing begins, the ALJ will introduce him or herself and have the hearing participants introduce themselves. The ALJ will then instruct the parties on who will go first in presenting their evidence. The party with the burden of proof will always get the final opportunity to present information for the ALJ’s consideration. For more information on the burden of proof, see NAC 360.130 and Types of Hearings.

The parties will then present evidence in support of their respective positions. See NRS 233B.123 and NAC 360.145. Evidence can be in the form of testimony from witnesses or it can be in the form of documents. Before the hearing closes, you must present all the evidence you want the judge to consider.


The witnesses are placed under oath; this is the same oath that is used in a standard court of law and the person under oath is subject to the same penalties of perjury as those in a standard court of law. After the witness testifies, the opposing party will be allowed to ask the witness questions. This process will repeat for each witness. When it is your opportunity to ask questions of the witness, be sure to ask questions that obtain information from the witness rather than arguing with the witness. You will be given an opportunity later to explain why you disagree with the witness.


If you will be presenting documents such as contracts or business records that help prove your case, the documents must be clear and accurate copies of the original documents. You must prove that the documents you submit are authentic. 


The ALJ will determine if he or she will consider the evidence you present. The evidence must be relevant to, or have a bearing on, the dispute(s) involved in the case. The ALJ may admit hearsay evidence (evidence offered through the testimony of another). The ALJ will admit the documents and testimony into evidence if the evidence is relevant and there are no valid objections to that evidence (i.e. reasons that the evidence should not be considered). Then the ALJ will determine the credibility of the witnesses and documents which are admitted. The ALJ may ask you questions in order to understand the positions of the parties or to further explore the credibility of the evidence.

After all testimony has been heard and the documents have been presented, each side will have the opportunity to make a summary statement. This is your chance to sum up the evidence and tell the ALJ why you should prevail in your case. The summary statement can only address facts presented by witnesses or documents during the hearing.



Please note:  

During the hearing, recesses or breaks canoccur. During those times you may use the restroom or eat. The ALJ will tell you how long the recess will last.

Hearings are held Monday through Friday during normal business hours of 8:00 a.m. through 5:00 p.m. Do not assume that the ALJ will allow the hearing to continue past 5:00 p.m. even if you or your witnesses have come from out of town. If a hearing does not conclude at the end of the business day, the hearing will likely be rescheduled for a further hearing date.

For more information, see NAC 360.043-360.155 inclusive.