(a) Dismissal. The Chief of Board Proceedings will dismiss an appeal under any of the following circumstances: (1) The taxpayer or the taxpayer's authorized representative submits a written, signed request for dismissal;(2) The Department submits a written concession of the entire amount of the deficiency, refund, or claim at issue; or(3) The parties submit a written stipulation, signed by all the parties, in which all parties agree to dismissal.(b) Postponement of Board Hearing or Briefing. A Board Member, the Appeals Attorney, or any party to an appeal may submit a request to the Chief of Board Proceedings to postpone a Board hearing or the due date of any brief for reasonable cause. (1) Postponement for Short Periods of Time. The Chief of Board Proceedings may grant a postponement for a period of 90 days or less in his or her sole discretion, or for a period of more than 90 days with the consent of the Chief Counsel in any of the following circumstances: (A) A party or a representative of a party cannot appear at a Board hearing or meet a briefing deadline due to the illness of that person or a member of that person's immediate family;(B) A party or a representative of a party cannot appear at a Board hearing or meet a briefing deadline due to an unavoidable scheduling conflict;(C) A party has obtained a new representative who requires additional time to become familiar with the case;(D) The Chief of Board Proceedings has been informed that all parties desire a postponement; or(E) Any other facts or circumstances determined by the Chief of Board Proceedings and the Chief Counsel to constitute reasonable cause.(2) Postponement for Formal Settlement Negotiations. The Chief of Board Proceedings may, in his or her discretion, grant a postponement for an initial period of up to nine months, and thereafter, for additional periods of time in 160 day increments, if the parties to an appeal have entered into formal settlement negotiations.(3) Postponement for Litigation. The Chief Counsel may, in his or her discretion, grant a postponement if the Chief Counsel determines that civil or criminal litigation is pending in state or federal court, the outcome of which is likely to have a material bearing on the appeal being deferred or postponed.(4) The Chief Counsel may, with the consent of the Board Chair, grant a postponement for any reason.(c) Additional Postponements. The Chief Counsel may grant additional postponements that are not described in subdivision (b) of this section upon a showing of extreme hardship and only with the consent of the Board Chair.(d) The Chief of Board Proceedings must provide written notification to the parties if a postponement has been granted.Cal. Code Regs. Tit. 18, § 5522.8
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsection (b), repealing subsection (b)(1)(E), relettering subsections, repealing subsection (b)(4), renumbering subsections and amending NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31). Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 254.6, 742, 748, 1840, 5148, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 15640, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsection (b), repealing subsection (b)(1)(E), relettering subsections, repealing subsection (b)(4), renumbering subsections and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).