Hearings FAQs

Hearing FAQs

Hearings address disputes over tax assessments and compliance. These proceedings ensure fairness in tax enforcement and allow taxpayers to present their cases.

What is an Administrative Court?

  • An Administrative Court is a specialized court within a state agency that ensures the rights of individuals to appeal actions taken by the agency under that agency’s area of regulation.
  • Administrative Courts operate under the basic principles which apply to regular courts of law.

What is an Administrative Law Judge?

  • An Administrative Law Judge (ALJ) is an attorney who acts as a judge in an administrative court. 
  • The ALJs for the Department of Taxation (“Department”) act as judges for disputes regarding Nevada taxes in order to ensure due process for taxpayers.
  • The two ALJs for the Department are selected on the basis of experience, ability, and qualifications. 
  • Although the ALJs are employees of the Department, the ALJs are required to provide unbiased, impartial, and fair hearings for taxpayers.
  • The ALJs’ decisions are final and binding unless they are appealed.

Will I need an Attorney?

  • You may, but are not required to, obtain legal counsel for hearings before the ALJ and the Nevada Tax Commission (“Commission”).
  • The ALJ and the employees of the Department cannot give you legal advice.

Who can represent me at a hearing?

  • You may represent yourself or your business at a hearing before the ALJ or the Commission.
  • You may also obtain representation such as an attorney, an accountant, an enrolled agent, etc. (NAC 360.085)

What should I bring to the hearing?

  • Paper and a pen/pencil to take notes;
  • Witnesses that you would like to testify on your behalf;
  • Documents which are relevant to your case;
  • Documents which were sent to you by the Department or the Office of the Attorney General before the hearing.

What will the hearing be like?

  • The hearing is similar to a court of law but in a less formal setting.
  • The parties sit around a conference table with the ALJ.
  • Witnesses will be placed under oath to provide testimony and may be questioned by the opposing party.

How do I get a different hearing date or request a continuance?

  • Send a written request by mail, email, or facsimile to the ALJ explaining why you cannot attend the hearing as it is currently scheduled.
  • The ALJ’s mailing address and fax number will be included in your notice letter.
  • If you do not provide a compelling reason for rescheduling the hearing, the ALJ may deny your request.
  • You may not be granted more than one continuance request without good cause. (NAC 360.120)

What happens if I don’t appear at the hearing?

  • If you fail to appear at the hearing, the ALJ will issue a decision without considering your information. (NAC 360.125)

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.

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