Sec. 14.12.01.16. Remote Hearings

A. Definitions.

(1) In this regulation, the following terms have the meanings indicated.

(2) Terms Defined.

(a) “Electronic transmission” means electronic mail.

(b) “Hearing notice” means any notice of any proceeding, remote or in person, scheduled by the Tax Court.

(c) “Proceeding” means any type or stage of legal process, remote or in person, scheduled by the Tax Court.

(d) “Remote proceeding” means any Tax Court proceeding or hearing conducted in whole or in part by telephone or other audio means, by video or other audio-visual means, or by a combination of in-person, audio, and audio-visual means.

B. Notice.

(1) A hearing notice provided by the Tax Court shall contain:

(a) The date and time of the hearing; and

(b) The physical address, remote URL location and meeting number, or telephone number of the hearing.

(2) Except as otherwise required by law, the Tax Court shall send any hearing notice or other notice to the parties by United States mail at the address on record with the Tax Court, or, with the consent of the party, by electronic transmission.

C. Conduct of Remote Proceedings.

(1) Hearings, which may be telephonic or audio-visual, shall be conducted at the physical location of the Tax Court or in a remote hearing room.

(2) Remote proceedings shall be conducted in accordance with Regulation .11 of this chapter.

D. Remote Proceedings.

(1) Upon agreement of the parties, a proceeding may be held by telephone, video, or audio-visual means.

(2) At the request of a party or on the Tax Court’s initiative, all or part of a proceeding may be conducted by:

(a) Telephone or other audio means, if all parties have an opportunity to participate in and hear the entire proceeding;

(b) Video or other audio-visual means, if all parties have an opportunity to participate in, hear, and see the entire proceeding; or

(c) A combination of in-person, telephone or other audio means, and video or other audio-visual means, if parties have an opportunity to fully participate in the entire proceeding.

(3) Objections to Remote Hearings.

(a) A party may object to a remote hearing by filing a notice of objection with the Tax Court and serving all parties to the matter.

(b) If a party establishes good cause not to conduct a remote proceeding, the Tax Court may:

(i) Direct that the proceeding be held in person;

(ii) Direct that the party establishing good cause may appear in person and that another party or witness may appear remotely;

(iii) Direct that the proceeding be continued; and

(iv) Take any other action necessary to facilitate prompt adjudication of the matter while balancing any safety, health, or other concern brought to the Tax Court’s attention.

(c) Good cause may include, but is not limited to, the following circumstances:

(i) A party needs an interpreter or other accommodation that cannot be provided remotely; or

(ii) A party cannot access the internet or a device suitable for remote conferencing.

(4) Documentary Evidence. If the Tax Court determines that a remote hearing will be held, at least 10 calendar days before the proceeding, a party shall disclose all documentary and other evidence the party plans to offer at the proceeding by:

(a) Filing one set of copies of the evidence with the Tax Court; and

(b) Serving one set of copies of the evidence on the other party or parties.

(5) Rebuttal Documentary Evidence.

(a) During the course of a hearing, if a party identifies additional documentary evidence that was not provided prior to the proceeding that is relevant to rebuttal, the party shall advise the Tax Court of this evidence and the Tax Court may allow the party to submit the documentary evidence to the Tax Court and the other party in accordance with Regulation .04 of this chapter in real time.

(b) If the party is unable to submit the evidence to the Tax Court and the other party in compliance with Regulation .04 of this chapter in real time, the party shall proffer:

(i) The reasons why the documentary evidence cannot be submitted in compliance with Regulation .04; and

(ii) The documentary evidence and any testimony that would be offered concerning this evidence.

(c) The Tax Court may determine how to proceed in light of the proffer.