211-2 Wyo. Code R. § 2-11

Current through April 27, 2019

Section 2-11 - Prehearing Conference

(a) The Board or the presiding officer may order a prehearing conference. If so ordered, each party may be required to file a prehearing statement or a joint prehearing statement no later than five (5) days before the conference. The statement shall contain such items, information, and directions as deemed necessary to conduct a useful conference. The prehearing conference shall be an informal proceeding conducted expeditiously by the presiding officer, Executive Secretary to the Board, or one (1) or more member(s) of the Board, and may be held by telephone conference call. The results of the conference may be made the subject of an order which shall be provided to all parties to the appeal. At or following the conference, the case may be designated an expedited case for proceedings pursuant to Section 15 of this chapter.

(b) Upon request to the Board, or upon the Board's own motion, a Petitioner shall be relieved of the duty to provide prehearing submissions if:

(i) The total amount of taxes, interest, and penalty in controversy is two thousand dollars ($2,000) or less; and

(ii) The Petitioner is not represented by counsel; and

(iii) The individual who signed Petitioner's Notice of Appeal will be Petitioner's only witness; and

(iv) The Petitioner will introduce no documentary evidence at the hearing other than those documents contained in the Record certified by the Department and filed with the Board pursuant to Chapter 2, Section 7(a) of these Rules.
A Petitioner who makes no prehearing submission under this Rule 11(b) must otherwise attend any prehearing conference ordered by the Board.

211-2 Wyo. Code R. § 2-11