(a)
- (1) The presiding commissioner shall schedule the hearing, which, except in expedited cases, shall be held within ninety (90) days of the date the reply was filed or the expiration of the deadline to file the reply.
- (2) For expedited cases, see 26 CAR § 411-204.
- (b) A Notice of Hearing shall be provided to the parties within thirty (30) days of the filing of the reply or the expiration of the deadline to file a reply.
- (c) The presiding commissioner may order hearing by a means other than the means elected by the taxpayer for good cause, or when it is in the interest of justice.