1. (a) Record. The Administrative Law Judge shall control the record. The initial record shall only consist of submissions made by the taxpayer(s) or authorized representatives of the taxpayer(s) and the General Counsel's Office. When forwarding a new protest to the Administrative Law Judge's Office, the division shall only forward the proposed assessment letter or refund denial letter and the protest of demand for hearing filed by the taxpayer or authorized representative. At the conclusion of the evidence, the Administrative Law Judge shall document in writing that the record is closed and submitted for decision. The final record shall consist of the following:
2. (1) All evidence admitted, including oral testimony;
3. (2) Pleadings and other documents filed by the Parties;
4. (3) Matters taken under Official Notice;
5. (4) Rulings made by the Administrative Law Judge during the pendency of the action;
6. (5) Recordings of oral hearings; and
7. (6) Nothing in this rule shall preclude a party from submitting an offer of proof.EndFragment
8. (b) Issuance. When the record in an administrative proceeding is closed and submitted, the Administrative Law Judge shall issue Findings, Conclusions and Recommendations (FCRs) within a reasonable time to the Tax Commission for its consideration. The Office of the Administrative Law Judges shall send copies of the FCRs to the parties. The FCRs shall include:
9. (1) A statement of facts;
10. (2) The issues and contentions;
11. (3) Conclusions based on the findings of fact and applicable law; and
12. (4) A recommendation to the Tax Commission.
13. (c) No appeal. No appeal may be based upon the Findings, Conclusions and Recommendations issued by the Administrative Law Judge, since only the Tax Commission may issue the final order from which an appeal may be brought.

Amended at 11 Ok Reg 3465, eff 6-26-94

Amended at 12 Ok Reg 2923, eff 7-14-95

Amended at 16 Ok Reg 2628, eff 6-25-99

Amended at 42 Ok Reg, Number 20, effective 7-15-25