Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 5. (a) Parties, their authorized representatives, and anyone acting on their behalf are prohibited from engaging in ex parte communications with a commissioner or employee of the board regarding substantive matters relating to an appeal before the board.

(b) Ex parte communications may be grounds for sanctions, including, but not limited to, dismissal of the appeal.

(c) Communications:

1. (1) regarding matters of practice and procedure;
2. (2) that do not pertain to the merits of the appeal; or
3. (3) to which the opposing party or parties have given consent;

are not considered ex parte communications under this section.

(d) In the event of an ex parte communication, the board shall notify all parties of the communication and take whatever actions are necessary to ensure a fair and impartial proceeding.

(Indiana Board of Tax Review; 52 IAC 4-4-5; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)