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