Prehearing, hearing, and post-hearing procedures
Arkansas Code § 26-18-1120
(a) The presiding commissioner:
- (1) Presides at the hearing;
- (2) Presides over prehearing, post-hearing, and other case conferences and matters, including if a hearing has been waived altogether; and
- (3) May rule on motions, require briefs, and issue such orders as will ensure the orderly conduct of the case.
- (b) Parties have the right to participate or to be represented by an authorized representative in all hearings or other proceedings related to their appeal.
- (c) Prehearing conferences and reports may be delegated by the presiding commissioner to Tax Appeals Commission staff, provided that staff may not rule on motions.
(d) Parties have the right to:
- (1) Introduce evidence that is probative of material fact;
- (2) Cross-examine witnesses as necessary for a full and true disclosure of the facts; and
- (3) Present evidence in rebuttal.
(e)
- (1) The presiding commissioner may require disclosure of all witnesses, identifying those witnesses who may testify and those expected to testify, by a specified date in advance of the hearing.
- (2) Advance disclosure of witnesses is never required in expedited cases under 26 CAR § 411-204.
(f)
- (1) The presiding commissioner is charged with maintaining the decorum of the hearing and may refuse to admit, or may expel, anyone whose conduct is disorderly.
- (2) The presiding commissioner may limit the time allowed for arguments.
(g) The presiding commissioner will conduct the hearing in the following manner:
- (1) The parties will be allowed to present their cases in the sequence determined by the presiding commissioner, taking into consideration the burden of proof; and
(2)
- (A) Each witness must be sworn or affirmed by the presiding commissioner and be subject to examination and cross-examination as well as questioning by commissioners.
- (B) The presiding commissioner may limit questioning in a manner consistent with the law.