(a) The hearing shallbe conducted by an impartial hearing officer who knows nothing ofthe controversy prior to the hearing, and who is authorized to:
(1) administer oathsand affirmations;
(2) sign and issue subpoenasas provided in section 3000.6(c) of this Title; and
(3) regulate the courseof the hearings.
(b) At the hearing,the parties may call and examine witnesses, introduce exhibits, cross-examineopposing witnesses on any matter relevant to the issues even thoughthe matter was not covered in direct examination, impeach any witnessregardless of which party first called him to testify, and rebut theevidence against them. A copy of a Federal determination relatingto the issues may be received in evidence to show such determination.Affidavits as to relevant facts may be received, for whatever valuethey may have, in lieu of the oral testimony of the persons makingsuch affidavits. Technical rules of evidence will be disregarded tothe extent permitted by the decisions of the courts of New York State,provided the evidence offered appears to be relevant and materialto the issues. However, effect shall be given to the rules of privilegerecognized by law. Objections to evidentiary offers may be made andshall be noted in the record. The hearing officer may, where the recordappears unclear, ask questions of the parties or of witnesses forthe purpose of clarifying the record to better enable the State TaxCommission to decide the issues.
(c) Where books, records,papers or other documents have been received in evidence, the substitutionof a copy thereof may be permitted. Where original exhibits have beenreceived in evidence, the party which offered such exhibit may bepermitted to withdraw it after the decision of the State Tax Commission.
(d) After the partieshave completed the submission of the evidence, they may orally arguethe applicability of the law to the facts. If the parties also wishto submit written legal memoranda, they may do so within five businessdays of the close of the hearing. Each party shall serve a copy thereofon the other party. The legal memoranda shall be a part of the recordof the hearing. The parties may also submit proposed findings of factand conclusions of law.
(e) The record of thehearing will normally be made by use of an electronic recording device.
(f) In the event a partyor his representative does not appear at a scheduled hearing, withoutprior notice of his inability to appear, the hearing officer shallrecommend to the Tax Commission a default decision against that party.
(g) Continued hearingsshall be rescheduled promptly, but in all events within five businessdays from the last preceding date on which the hearing was held. Anyextension or waiver of this time limitation shall only be at the requestand with the consent of the applicant or his duly authorized representative.
(h) The State Tax Commissionwill not require the appearance of the parties or their duly authorizedrepresentatives for the submission of evidence where sufficient factshave been admitted, stipulated or included in the record in some otherway, and the parties consent in writing to have the controversy heardon submission without need for appearance of the parties at an oralhearing. The parties may submit written legal memoranda, additionaldocuments or other material in support of their position to the TaxAppeals Bureau within five business days of the date fixed for theclose of the submission of evidence by the Director of the Tax AppealsBureau with the consent of the applicant or his duly authorized representative.
(i) All provisions ofParts 2390 and 3000 of this Title shall apply insofar as they maybe made applicable to the procedure prescribed by this Part; provided,however, any such provisions which would in any manner delay or denyto any applicant hereunder his right to a prompt hearing and decisionon his application hereunder are inapplicable to the procedures andproceedings provided for in this Part.