1. (a) Persons who may request an oral hearing. The following persons may request an oral hearing: an appellant, a taxpayer, or a local entity. For purposes of this regulation, a person who may request an oral hearing is referred to as an “appellant.”

2. (b) Written request required. Every appellant has the right to an oral hearing before a Panel upon written request, except as otherwise provided by law. An appellant must request an oral hearing in writing prior to the completion of briefing, unless otherwise permitted by OTA. The request may be included in the appellant's appeal letter, on a form provided by OTA, or with the appellant's briefing. OTA will provide the appellant with a form to request an oral hearing and the form will state the available oral hearing locations. The appellant's request should indicate the requested location of the oral hearing. The appellant may request that an oral hearing be conducted electronically, or at one of OTA's oral hearing facilities. The oral hearing will be held in person, unless the appellant timely requests an electronic oral hearing. In addition, subject to approval by OTA, a party may request electronic witness testimony for a portion of the hearing pursuant to regulation 30420.

   1. (1) Confirmation. OTA may send an appellant a confirmation notice(s) to determine whether the appellant still seeks an oral hearing. If the appellant fails to respond to OTA's confirmation notice by the deadline set in the confirmation notice, the appellant waives the right to have an oral hearing, unless OTA is advised by the appellant that it still wants an oral hearing and OTA determines that there is good cause for appellant's failure to timely respond to the confirmation notice.
3. (c) Innocent spouse appeals. Either or both the appealing spouse and the non-appealing spouse, as those terms are defined in regulation 30311, may request an oral hearing pursuant to subdivision (a) of this regulation. However, the non-appealing spouse may request an oral hearing only if he or she has been joined as a party to the appeal. If such a request is made by either or both spouses, a Panel typically will conduct one oral hearing and invite both spouses to appear. Nevertheless, a Panel may conduct separate oral hearings if requested in accordance with regulation 30312, subdivision (g).
4. (d) Forfeiture of an oral hearing. An appellant forfeits the right to an oral hearing if OTA determines that the appellant's presence at an oral hearing may threaten the health or safety of any other person present.

5. (e) Forfeiture due to unreasonable delay. Actions taken by a party which unreasonably and without good cause frustrate the timely processing or resolution of an appeal may be regarded as a waiver or forfeiture of that party's right to an oral hearing. Factors which OTA will consider in determining whether there has been a waiver or forfeiture shall include:

   1. (1) Whether the purpose of the delay is intended to harass a party or delay the resolution of the appeal; or
   2. (2) Whether the party has previously been granted more than three rescheduled oral hearings for the appeal at issue.
6. (f) Review of a forfeiture decision. If OTA determines that an appellant forfeited the right to an oral hearing pursuant to subdivisions (d) or (e), the appellant may request review of the forfeiture decision by OTA's Chief Counsel. The review request must be made in writing no later than 15 days from the date the forfeiture notification was mailed to the appellant. In reviewing the request, if an in-person oral hearing was forfeited, the Chief Counsel, or their designee, may for good cause convert the appellant's request for an in-person oral hearing into an electronic oral hearing and allow an electronic oral hearing to be scheduled.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 11440.20, 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 6562, 7711, 8852, 18533, 19006, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19331, 19333, 19343, 19345, 30262, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.

History

1. New article 4 (sections 30401-30403) and section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.

2. New article 4 (sections 30401-30403) and section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.

3. New article 4 (sections 30401-30403) and section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.

4. Repealer of division 4, chapter 1, article 4 (sections 30401-30403) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).

5. New chapter 5 (articles 1-4, sections 30401-30433), article 1 (sections 30401-30405) and new section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).

6. Amendment of section and Note filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).

7. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).