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
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
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
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.