2014 HEARING PROCEDURES AND EVIDENCE

2014.1 Hearings shall be open to the public except that the Chairperson or Panel Chairperson shall close any hearing or part of a hearing to the public upon the request of the petitioner or the Deputy Chief Financial Officer when the evidence to be presented is accorded confidentiality under D.C. Code § 47-821 (d)(2), or any other provision of statute or regulation.2014.2 The petitioner may appear at the hearing- (a) In the case of an individual, in person;

- (b) In the case of an entity, by a duly authorized officer or employee knowledgeable of the facts and issues presented by the appeal; or

- (c) By legal counsel or any other duly authorized representative of the individual or entity.2014.3 Prior to the presentation by the petitioner, the Chairperson or Panel Chairperson shall remind the petitioner that the petitioner bears the burden of proving the incorrectness of the proposed assessment.2014.4 After the petitioner's presentation, the Deputy Chief Financial Officer may proceed with the presentation of the Deputy Chief Financial Officer's case.2014.5 Statements or representations made by any duly authorized representative of the petitioner shall be binding upon the petitioner as if made by the petitioner.2014.6 The Board or Panel may question the petitioner, the Deputy Chief Financial Officer, and any witnesses called upon to testify at the hearing.2014.7 The Chairperson or the Panel Chairperson, at his or her discretion, may allow the petitioner and the Deputy Chief Financial Officer to question each other directly at an appeal hearing.2014.8 The Chairperson or the Panel Chairperson, at his or her discretion, may allow one party to examine a witness called by the Board or the other party to testify at an appeal hearing.2014.9 Oral and documentary evidence which is not ordinarily admissible in court under generally accepted rules of evidence may be received in evidence at the discretion of the Board or Panel Chairperson.2014.10 The Board or a Panel may exclude any evidence which is irrelevant, immaterial, unduly repetitious, or cumulative.2014.11 Any information or evidence required by §2007 to be submitted by the petitioner with the petition and not timely filed shall not be considered by the Board or Panel except at the discretion of the Board or Panel.2014.12 Petitioner shall have the right to present any relevant information and evidence at a hearing to rebut evidence submitted by the Deputy Chief Financial Officer in response to the appeal.2014.13 Any response by the Deputy Chief Financial Officer to an appeal required by § 2008 to be made available for review by the petitioner at least five business days before the hearing date and not timely made available by the Deputy Chief Financial Officer shall not be considered by the Board or Panel except at the discretion of the Board or Panel.2014.14 After the presentations and any rebuttals by the petitioner and the Deputy Chief Financial Officer, the Chairperson or Panel Chairperson shall advise the parties that the Board or Panel will weigh the evidence and render a decision.

SOURCE: Final Rulemaking published at 45 DCR 24, 34 (January 2, 1998).