35 Miss. Code. R. 101-5.6 - Written or Electronic Submissions in Lieu of Appearances

A. An appellant in an administrative appeal covered by this Chapter may request to submit his position to the Board of Tax Appeals in writing or by electronic transmission in lieu of appearing at a hearing on the appeal.

B. Any request by an appellant to submit his position to the Board in writing or by electronic transmission in lieu of appearance at a hearing shall be made in writing and filed with the Executive Director.

C. The Executive Director shall consider such request for written or electronic submission in lieu of appearance and advise the parties to the administrative appeal of his decision as to whether the request should be granted. If granted, the Executive Director should state in such notice the date by which appellant's written or electronic submission is to be filed with the Board. If no date is stated, the deadline for filing the written or electronic submission will be the date the administrative appeal is set for hearing before the Board.

D. An appellant's request to submit his position in writing or by electronic transmission shall be considered to be a voluntary waiver by the appellant of his right to appear before the Board in person and shall constitute his consent to have his administrative appeal decided without a hearing if the Department also consents to the Board's consideration of the administrative appeal without a hearing as set out in subsection E below.

E. If a request by an appellant to submit his position in writing or by electronic transmission in lieu of appearance is granted, the Department may also consent to submit its position to the Board in writing or by electronic transmission and have the administrative appeal considered and decided without a formal hearing. Upon receipt of such a written consent by the Department, the Executive Director will advise all parties in writing of the date by which the written or electronic submissions of the parties are to be filed with the Board.

F. If a request by appellant to submit his position in writing or by electronic transmission in lieu of appearance is granted and the appellant fails to file his written or electronic submission with the Board by the date set for such filing, this failure shall constitute an involuntary withdrawal of an appeal by the appellant as set out in Rule 4.12(B) above.

Notes

35 Miss. Code. R. 101-5.6

Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)