Okla. Admin. Code § 710:1-5-200

Current through Vol. 42, No. 1, September 16, 2024

Section 710:1-5-200 - Disqualification procedure

(a)General provisions. Any person shown to be in violation of the provisions of Section 236 of Title 68 of the Oklahoma Statutes, may, after notice and an opportunity for hearing, be disqualified from practice before the Oklahoma Tax Commission.

(b)Complaint and initial investigation. The Commission may, upon its own initiative, or upon receiving a written complaint filed with the Secretary-Member, cause the complaint to be investigated and a determination made as to whether good cause exists for initiating a disqualification proceeding. If it is determined that no violation has occurred, or if there is insufficient evidence to support the allegation, the investigation will be terminated. If a determination is made that good cause exists for initiating a disqualification proceeding, such proceeding will be promptly commenced.

(c)Commencement of proceeding. Upon the initiation of a disqualification proceeding, the matter shall be set for hearing before a hearing examiner or an Administrative Law Judge assigned by the Commission. The respondent who is the subject of the proceeding, and the Office of the General Counsel who shall prosecute the matter, shall be provided notice of the hearing, at least thirty (30) days prior to the hearing date.

(d)Notice. Notice to respondent shall be made by certified mail, return receipt requested, postage prepaid, to the last known address, and shall contain a summary of the complaint, the name of the Administrative Law Judge or hearing examiner assigned to the matter, and the time and date of the hearing.

(e)Conduct of hearing. The hearing shall be public except where prohibited by confidentiality imposed by law, and shall be conducted in conformity with the Rules of Practice and Procedure before the Office of the Administrative Law Judges (OAC 710:1-5-20 through 710:1-5-49 ).

(f)Burden of proof. The Office of the General Counsel shall have the burden of establishing, by a preponderance of the evidence, that a violation of Section 236 has occurred such that respondent should be disqualified from practice before the Commission. Notice of the final disposition of the disqualification proceedings will be provided respondent.

(g)Scope of action. The respondent may be found qualified to practice and the proceeding dismissed on the merits; or the respondent may be disqualified from practice before the Commission for a stated period of time, or indefinitely. The Commission may provide notice of the determination of the disqualification proceeding to other agencies, boards, or Commissions who exercise jurisdiction or regulatory authority over the respondent or the activities involved in the violation. Nothing in this Section shall preclude the Commission from seeking any other remedies or legal proceedings available at law to enforce its orders, rules, or the provisions of 68 O.S. § 236.

Okla. Admin. Code § 710:1-5-200

Added at 16 Ok Reg 2642, eff 6-25-99

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015