N.J. Admin. Code § 18:32-1.4
Current through Register Vol. 56, No. 24, December 18, 2024
Hearings are scheduled on a date that is mutually acceptable for the taxpayer and/or the taxpayer's representative, and the conferee representing the Division. Whenever possible, hearings may be held via telephone. Requests for cancellations should be limited to situations where failure to attend is unavoidable. In the event that a hearing must be cancelled, the hearing will be rescheduled on the next available date that is mutually acceptable to the taxpayer and/or the taxpayer's representative, and the conferee. A Final Determination based on facts documented in the file may be issued if the taxpayer fails to appear at a scheduled hearing.
N.J. Admin. Code § 18:32-1.4
See: 45 N.J.R. 2198(a), 46 N.J.R. 398(b).
Rewrote the section.