Statutory Authority: 30 Delaware Code,Section 326(b) (30 Del.C. 326(b))
Tax Appeal Board, Rules and Regulations
Please take Notice that the Delaware Tax Appeal Board proposes to adopt new rules and amend existing rules (including the Appendix to the Rules) of practice before the Board. The changes to the Board’s rules are designed to streamline the processing of appeals before the Board and to provide for a small case procedure. The Board will receive and consider written comments from interested people on the proposed rules. Written comment must be submitted by February 29, 2000, and should be directed to the Board at its offices at the Carvel State Office Building, 8th Floor, 820 N. French Street, Wilmington, DE 19801.
Anyone wishing to obtain a copy of the proposed rules should contact Elizabeth Bremer, Administrative Assistant to the Board, by calling (302) 577-8665.
STATE OF DELAWARE
RULES OF THE STATE TAX APPEAL BOARD
I. Business Hours – Time
1a. The office of the secretary of the Board at Wilmington shall be open during the usual business hours of all days except Saturdays, Sundays, and legal holidays, for purpose of receiving petitioners, pleadings, motions and the like.
1b. Business hours are defined as those hours of each business day during which the offices of the Division of Revenue Secretary of Finance are open. They are 8 o’clock A.M. until 4:30 P.M. Eastern Time. Papers filed after 4:30 P.M. will be received on the next business day and will be so marked.
1c. Time, as provided in this and other rules and notes and notices of the Board, means the local time in effect in the City of Wilmington upon the day or days referred to by the papers aforementioned.
II. Admission to Practice Before the Tax Appeal Board
2. Thirty Del. C. section 334 governs the admission of individuals to practice before the Tax Appeal Board. A copy of section 334 is attached to these rules as Exhibit A.
2a. All attorneys now or hereafter admitted to practice by the Supreme Court of the State of Delaware are authorized to represent parties appearing before the Board.
2b. All accountants who have received a certificate as a Certified Public Accountant granted by the Delaware State Board of Accountancy or its successor and all other accountants practicing within the State of Delaware who are entitled to practice as enrolled agents before the Internal Revenue Service are authorized to practice before the Board.
2c. Attorneys at law and Certified Public Accountants duly admitted to practice their respective professions by the appropriate authorities in other states, or the District of Columbia, or other accountants practicing outside the State of Delaware who are entitled to practice as enrolled agents before the Internal Revenue Service may, on application wherein good cause is shown, be admitted pro hac vice for the purpose of representing parties appearing before the Board.
2d. Any other person who establishes, to the satisfaction of the Board, that he or she is a citizen of the United States and of the State of Delaware, of good moral character and repute, and possessed of the requisite qualifications to represent others in the preparation and trial of matters before this Board, may be admitted to practice before the Board subject to such uniform requirements, interviews, or examinations which the Board, by supplemental rule, may adopt.
2e. The provisions of Rule II shall not be construed to prevent a party from appearing on his own behalf.
III. Form and Style of Papers
3a. All papers filed with the Board shall be typewritten and shall have a caption, and a signature and copies as specified below.
3b. Typewritten papers shall be typed on only one side of plain white paper. Pleadings, motions, orders and other similar papers shall be on paper 81/2” wide by 11” long.
3c. The proper caption omitting only prefixes and titles shall be placed in full upon the first paper filed. The full given name and sur-name of each individual petitioner shall be set forth in the caption. The name of the estate, trust or other person for whom he acts shall be given first by each petitioner who is a fiduciary, followed then by his own name and title.
3d. The signature of the petitioner or of his authorized representative shall be subscribed in writing to the original of all pleadings, motions and briefs, and shall be an individual and not a firm name except that the signature of the petitioner corporation shall be the name of the corporation by one of its active officers. The name and mailing address of the petitioner or counsel actually signing shall be typed or printed immediately beneath the written signature.
3e. Except when otherwise ordered by the Board, an original and six conformed copies of every pleading, motion, or other application to the Board shall be filed. Papers to be filed in more than one proceeding (as a motion to consolidate, or in proceedings already consolidated) shall include one additional copy of each such additional proceeding. This rule shall not be construed to apply to exhibits, documents and papers offered a evidence.
3f. All copies shall be clear and legible but they may be on any weight paper.
IV. Filing of All Documents
4. All documents to be filed with the Board must be filed either by mail or by personal delivery in the office of the secretary of the Board, during business hours; provided that the Board, in its discretion, may permit documents pertaining to a proceeding then before it to be filed at the hearing. Documents filed by mail are sent at the risk of the sender and no paper “shall be considered filed until actually received by the Secretary of the Board” with “The date of the United States post-mark stamped on the cover in which a document is mailed shall be deemed to be the date of delivery (filing) as long as the document is received by the Board secretary.
4a. For all documents to be filed with the Board, the documents must be filed either by depositing such documents in the United States mail, postage prepaid and properly addressed, or by personal delivery in the office of the secretary of the Board during business hours; provided the Board in its discretion, may permit documents pertaining to a proceeding then before it to be filed at the hearing. The date of the United States postmark stamped on the cover in which such document is mailed shall be deemed the date of delivery of such document. The Board’s secretary shall conspicuously note on each document received by the Board (a) the postmark stamped on the cover of each document mailed to the Board; or (b) the date received if such document is personally delivered or the postmark on the cover of the document is illegible. In the absence of such notation, a document will be deemed to have been timely filed. Where a postmark is illegible, the secretary of the Board shall attach the cover in which the document was received to such document.
(b). A document mailed to the Board will be deemed to be timely filed if the postmark stamped on the cover in which such document is mailed is dated on or before the required date of filing. When the last day for filing any document falls on a Saturday, Sunday, or legal holiday in the State of Delaware, a document will be deemed timely filed if the document is personally delivered (or the postmark stamped on the cover in which such document is mailed is dated) on or before the next succeeding day that is not a Saturday, Sunday, or legal holiday in the State of Delaware. Documents filed by mail are sent at the risk of the sender and will not be deemed to be received by the Board if not actually delivered; provided, however, that any document sent by United States registered or certified mail, postage prepaid and properly addressed, shall be prima facie evidence that such document was delivered to the Board on the date on which such document was sent by registered or certified mail.
V. Proper Parties
5. The proceeding shall be brought by and in the name of the person against whom the Director of Revenue determined the deficiency (or liability as the case may be) or whose petitioner for refund has been denied by the Director, or by and in full descriptive name of the fiduciary legally entitled to institute a proceeding on behalf of such person.
In the event of a variance in the name set forth in the notice of deficiency or liability, or notice of denial by the Director of Revenue of an application for a refund and the correct name, a statement of the reason for such variance shall be set forth in the petition.
VI. Initiation of a Proceeding - Pleading
6a. An appeal from the Director of Revenue shall be initiated by filing a petition with the secretary of the Board.
6b. Failure of a petitioner to comply with this rule or with Rule III shall be grounds for dismissal of the proceeding for failure properly to prosecute.
6c. Form of Petition:
1. The petition shall be substantially in accordance with Form A shown in the appendix.
2. It shall be complete in itself so as fully to state the issues.
3. The petition shall contain:
A. A caption.
B. Proper allegations showing jurisdiction of the Board.
C. A statement of the amount of the deficiency of liability determined by the Director of Revenue or the amount of refund which petitioner has claimed and which claim has been denied by the Director of Revenue, the nature of the tax, the taxable period involved and the amount thereof in controversy.
D. Clear and concise statements of each and every error which the petitioner alleges to have been committed by the Director of Revenue in the notice of the deficiency or denial of refund. Issues in respect of which the burden of proof is or may be by statute placed upon the Director of Revenue will not be determined, and will not be considered raised by the petitioner in the absence of assignments of error in respect thereof. Each assignment of error shall be numbered.
E. Clear and concise statements of the facts supporting each assignment of error upon which the petitioner relies.
F. A prayer setting for the relief sought by the petitioner.
G. The signature of the petitioner or that of his counsel.
H. A copy of the notice from the Director of Revenue of the deficiency or liability or of the dermination of the Notice of Assessment of the deficiency or liability or claim for refund if any, and a copy of the Notice of Determination of the Director of Revenue upholding the assessment of tax or denying petitioner’s application for a refund with accompanying statements, if any, so far as material to the issues set forth in the assignments of error shall be appended to the petition.
6d. Upon receipt of the petition initiating the appeal, the secretary of the Board shall docket the appeal in a docket kept for that purpose and shall assign a number to the case. note the date and time of receipt on the petition and docket the appeal in a docket kept for that purpose. Where the petition is received by mail the envelope containing the postmark shall be retained. The case shall be assigned a number. An original and eight copies of the petition shall be filed, one copy of which shall be promptly served by hand delivery by the secretary of the Board upon the Director of Revenue, or his designee.
6e. Within 20 days after service upon him of a copy of the petition, the Director of Revenue shall file an answer to the petition. The answer shall be so drawn as fully and completely to advise the petitioner and the Board of the defense. It shall contain specific admission or denial of each material allegation of fact contained in the petition and a statement of any additional facts upon which the Director of Revenue relies for defense or for affirmative relief or to sustain any issue raised in the petition in respect to which issue the burden of proof is or may be by statute placed upon the Director of Revenue. Paragraphs of the answer shall be numbered to correspond to those the petition to which they relate. An original and five copies of the Director of Revenue’s answer shall be filed and the Director of Revenue shall serve one copy thereof on the petitioner or his counsel of record, in person or by mail.
6f. The petitioner may serve and file a reply to the answer within 10 days after service on him of such answer. No reply to an answer is required, but the petitioner may serve and file a reply to the answer within 10 days after service on him of such answer.
6g. A proceeding shall be deemed to be at issue upon the filing of the reply, or, if no reply be filed, upon the expiration of the time within which a reply may be filed.
6h. A petitioner may, as of course, amend his petition at any time before answer is filed. After answer is filed, a petition may be amended only by consent of the Director of Revenue or by leave of the Board.
All motions to amend, made prior to the hearing must be accompanied by the proposed amendments or amended pleadings.
Upon motion made, the Board may, in its discretion at any time before the conclusion of the hearing, permit a party to a proceeding to amend the pleadings in stated petitions to conform to the proof.
When motions to amend are granted at the hearing, the amendment or amended pleadings shall be filed at the hearing or with the Board within such time as it may fix.
6i. The Board, upon motion of either party in which good cause is shown, or upon its own motion, may order a further and better statement of the nature of the claim or defense or of any matter submitted in any pleadings. Such a motion filed by a party shall point out the defects complained of and the details desired. If such order of, the Board is not obeyed within 15 days or within such other time as the Board may fix, the Board may strike the pleading to which the motion was directed or may make such other orders as it may deem just.
6j. If no reply is required by these rules, each and every material allegation of fact set out in the answer shall be deemed to be denied. Any new or affirmative matter contained in the reply shall be deemed to be denied.
6k. When an answer has been filed, each and every material allegation of fact set out in the petition and not expressly admitted or denied in the answer, shall be deemed to be admitted.
VII. Motion
7a. Motions must be timely and must fully set for the alleged reason for the action sought.
7b. The filing of a motion does not constitute cause for postponement of a hearing from the date set, unless such continuance is specifically ordered by the board following receipt of such motion.
7c. If a motion, other than one relating to the receipt of evidence during trial, is made orally during trial, the maker thereof shall promptly reduce it to writing and file it with the Board unless the Board otherwise orders.
7d. No motion for rehearing, further hearing or reconsideration may be filed more than 15 days after an order has been entered and no motion to vacate, modify, reconsider, or revise a final decision may be filed more than 15 days after the final decision has been entered. See rule XIX concerning Orders and Decision. The filing of a motion to vacate, modify, reconsider, or revise a final order shall toll the running of the 30 day time period within which to file an appeal. The running of the 30 day time period within which to file an appeal shall commence with the entry of the Board’s order denying such a motion.
7e. In the case of written motions, the moving party shall file an original and five copies with the Board.
VIII. Extension of Time
8. Subject to applicable statutory provision, continuances, extensions of time and adjournments may be ordered by the Board of its own motion or may be granted in its discretion on motion of any party.
IX. Service
9a. Every order required by its terms to be served, every pleading subsequent to the original petition, including proposed orders, unless the Board otherwise orders, every written motion other than the one which may be held ex parte and every written notice, appearance, demand, offer of judgment and similar papers shall be served upon each of the parties affected thereby, or upon counsel, if one has made an appearance, but no service need be made on parties in default for failure to appear except that pleadings asserting new or additional claims for relief against them shall be served upon them in the manner provided by these rules.
9b. Service may be made on the Director of Revenue in person, upon deputies duly designated by him to accept service or upon counsel appearing for him in the proceedings.
9c. Unless otherwise ordered, no pleading subsequent to the original petition, no brief, nor any other paper, shall be filed unless the original thereof shall have endorsed thereon a receipt of service of a copy thereof by all parties required to be served or it shall be accompanied by an affidavit showing that service has been made and how made.
X. Substitution of Parties Change of Names
10a. Successor fiduciaries: A motion shall be filed to substitute parties who are successor fiduciaries and in proper cases shall be supported by a certificate of the proper court or official showing the appointment and qualifications of the party who seeks to be substituted.
10b. Change of name: A motion shall be filed to amend the pleadings to show a change in the name of a corporation or other party and shall, in proper cases, be supported by an official certificate or copy of the decree or other document by which the change is effected, duly certified by the official having its custody.
10c. No certificate need be filed unless required by order of the Board, if the respondent consents to a change, as described in paragraph a and b above.
10d. Board order: The Board on motion of a party or upon its own motion, may order the substitution of proper parties upon the death of a petitioner, where a mistake in the name of title of a party appears, or for other causes.
XI. Counsel Appearance, Withdrawal, Substitution, Change of Address
11a. Entry of appearance.
1. Counsel authorized to practice before this Board may enter his appearance by subscribing the initial petition.
2. Counsel may later make his appearance only by filing in duplicate, a notice of appearance which shall be filed by counsel individually, shall show his mailing address and shall state that he is entitled to practice before this Board.
3. Counsel not properly entitled to practice before this Board will not be permitted to appear except by leave of the Board granted at hearing and then only pursuant to Rule II.
11b. Withdrawal of counsel: Counsel of record in any proceeding desiring to withdraw, or any petitioner desiring to withdraw counsel of record, must file a motion with the Board requesting leave to withdraw, reciting that notice thereof has been given to the client or to the counsel being withdrawn as the case may be. The Board may in its discretion, deny such motion.
11c. Substitution of Counsel: New counsel may be substituted by appearance in lieu of previous counsel when it appears that previous counsel have or are withdrawing.
11d. Change of address: Notice of any change in the mailing address of either counsel or petitioners shall be filed promptly with the Board in duplicate. Separate notice shall be filed in each proceeding.
XII. Briefs
12a. At any time, upon motion by any party or on its own motion, the Board may require the filing of briefs on any of the issues before it. In such instances all briefs must be filed at least one week before the hearing on the issues briefed.
12b. The parties shall be prepared to make oral arguments at the conclusion of the hearing or to file written citations of authorities at the time if the Board so directs. The filing of briefs and the making of oral arguments shall be in accordance with the directions of the Board.
12c. All briefs shall conform to the provisions of Civil Rule 107(c) and (d) of the Superior Court of the State of Delaware: provided, however, the Rule 107(c)(3) shall not be construed as being applicable to proceedings before the Board.
12d. An original and five copies of all briefs shall be filed.
XIII. Subpoenas
13. The practice of the Superior Court of the State of Delaware in civil proceedings with respect to the issuance, service, proof thereof and returns of subpoenas is hereby adopted.
XIV. Discovery
14. The parties are expected to shall narrow the issues by stipulation of all facts which are not in controversy. Discovery may be utilized only when the facts in issue cannot reasonably be stipulated to. Whenever discovery is appropriate the rules of the Superior Court of the State of Delaware in civil proceedings with respect to depositions upon oral examinations or written questions; written interrogatories; production of documents or things of permission to enter upon land or other property for inspection and other purposes; physical and mental examinations; and requests for admission, as amended, shall apply to discovery procedures before this Board. Discovery in accordance with the civil rules of the Superior Court of the State of Delaware may be utilized only when the facts in issue cannot reasonably be stipulated to, and then only with consent of the parties and the approval of the Board, or by order of the Board after a request duly made by one of the parties. Discovery in accordance with the civil rules of the Suprior Court of the State of Delaware may be utilized only when the facts in issue cannot reasonably be stipulated to, and then only with consent of the parties and the approval of the Board, or by order of the Board after a request duly made by one of the parties.
Whenever discovery is taken appropriate the rules of the Superior Court of the State of Delaware with respect to depositions upon oral examinations or written questions; written interrogatories; production of documents or things or permission to enter upon land or other property for inspection and other purposes; physical and mental examinations; and requests for admission, as amended, shall apply to discovery procedures before the Board.
The Board at a pre-trial conference held after the filing of the stipulated pre-trial order, or on motion of one or more of the parties may hold a discovery conference. After the discovery conference the Board shall enter an order identifying the issues for discovery, establishing a plan and schedule for discovery, setting limitations on discovery and determining other matters as necessary for the proper management of discovery in the action. The discovery order may be altered or amended as justice requires. The failure of a party to make discovery after approval by, or order, of the Board including the failure of a party to comply with the Board’s discovery order shall be grounds for the entry of a final order against the defaulting party for failure to properly prosecute the case.
XV. Pre-Trial Conference Procedure.
15. At the discretion of the Board or upon written request of any party, pre-trial conferences may be scheduled for the purpose of determining factual and legal questions as issue between the parties. Such conferences shall be convened by a Board member designated by the Board upon 10 days written notice to all parties indicating the time and place of the conference. Issues considered and determined by the Tax Appeal Board will be limited to those raised at any such pre-trial conference. Except as provided in Rule XXIII, after the proceeding is at issue all counsel and any unrepresented parties shall confer with one another for purposes of:
1. Expediting the disposition of the action;
2. Discouraging wasteful pretrial activity, including unnecessary discovery;
3. Considering and taking action with respect to the items set out in Superior Court Civil Rule 16(c).
4. Facilitating a settlement of action.
Within 90 days of the filing of an answer, or the filing of a reply to an answer, the parties shall file a stipulated pre-trial order for entry by the Board. The order shall contain a statement that the parties have conferred as required by this rule, the parties’ agreement with respect to the items set out in Superior Court Civil Rule 16(c), and the parties’ proposed schedule for the filing of case dispositive motions or for trial. Where a party is unrepresented the order shall recite that the unrepresented party is aware of his right to appeal a decision of the Tax Appeal Board and that any such appeal will be limited to the record made before the Board. The order shall be substantially in accordance with Form D shown in the appendix. The order may be freely amended by agreement of the parties or by application to the Board in its discretion. A copy of Superior Court Civil Rule 16 is located at the end of these rules as Exhibit B.
After the receipt of the stipulated pre-trial order the Board may in its discretion or upon the motion of a party hold a pre-trial conference for any of the reasons enumerated in Superior Court Civil Rule 16. The issues considered and determined by the Board at trial will be limited to those raised at any such pre-trial conference, the parties stipulated pre-trial order not withstanding.
XVI. Hearings, Attendance Continuances
16a. All parties shall be given at least 10 days notice of the time set for hearing on the appeal, motions, or the other proceedings before the Board.
16b. The unexcused absence of a party or his counsel at the time and place set out in the notice of hearing described in sub-paragraph (a) above will not be an occasion for delay. The proceeding may be dismissed for failure properly to prosecute or the hearing may proceed and the case be regarded as submitted on the part of the absent party or parties.
16c. The Board may require appearance for argument or it may accept briefs in lieu of personal appearance.
16d. Any proceeding, not requiring a hearing for submission of evidence (where sufficient facts have been admitted, stipulated or included in the record in some other way), may be submitted at any time on notice submitted to the Board and signed by all parties interested. The parties need not appear in person. The Board will then proceed to the consideration of the matter and upon request of the parties or on its own motion will fix a time for the filing of briefs.
A contested motion, not predicted upon an issue of fact, may be submitted in the same way.
16e. Hearings before the Board shall be stenographically reported.
XVII. Evidence and the Submission of Evidence.
17a. The proceedings of the Board on hearings will be conducted in accordance with the rules of evidence applicable in the Superior Court of the State of Delaware.
17b. The parties by stipulation in writing filed with the Board presented at the hearing may agree upon any facts involved in the proceeding. Stipulations filed need not be formally offered to be considered in evidence. Both parties shall endeavor to stipulate evidence to the fullest extent to which either complete or qualified agreement can be reached. If all evidence lending itself to stipulation, for example, entries or summaries from books of account and other records has not been stipulated at the time the notice of the date of the hearing is mailed, then the party desiring to introduce such evidence shall confer with the opposing party or his counsel promptly after the receipt of the hearing notice in an effort to stipulate such facts. Any objection to the relevance of the particular part or all of the stipulation should be noted in the stipulation but the Board will give consideration to any objection to irrelevancy of stipulated facts made at the hearing. The Board may set aside a stipulation where justice requires but may refuse to receive evidence tending to qualify, change, or contradict any fact properly introduced into the record of stipulation.
17c. Testimony taken by deposition or written interrogatories will not be considered until offered and received in evidence.
17d. Documentary evidence.
1. When books, records, papers or documents have been received in evidence, a copy thereof or so much thereof as may be material or relevant may, in the discretion of the Board, be substituted therefor.
2. After the decision of the Board in any proceeding has become final, the Board may, on motion, permit the withdrawal by the party entitled thereto of original exhibits, or the Board may, on its own motion make such other disposition thereof as it deems advisable.
XVIII. Burden of Proof
18. The burden of proof shall be upon the petitioner except as otherwise provided by statute, and except that in respect of any new facts or issues pleaded in his answer it shall be upon the respondent. In any proceeding before the Tax Appeal Board the burden of proof shall be on the taxpayer, except that the burden of proof with respect to whether the taxpayer has been guilty of fraud, or whether the petitioner is liable as the transferee of property of a taxpayer shall be on the Director.
XIX. Orders and Decisions
19a. The Tax Appeal Board shall enter an Order upon each decision or determination disposing of any case or matter. If the Board so specifies therein, its signed letter or opinion indicating a decision or determination shall constitute its Order; but such opinion, decision or determination may be rendered orally to the stenographic reporter, and if so specified by the Board, shall be deemed its Order.
19b. If the Board shall render a decision or determination or opinion as above provided in paragraph (a) but does not specify it as an Order, no later than ten days thereafter a written Order disposing of the matter shall be entered by the Board upon notice as hereinafter provided.
19c. For all purposes the effective date of an Order of the Board shall be:
1. If written, the date of Order which the document contains:
2. If oral (and deemed an Order under 19a above), the Order date specified by the Board, which may be the same date rendered if the Board is satisfied that all interested parties affected thereby or their authorized representatives are either present at the hearing at which rendered, or had due notice of the hearing.
19d. Unless a written Order of the Board bears upon its facts the consent, approval as to form, or acknowledgment of receipt of a copy thereof, signed by each interested party or his authorized representative, notice of the Board’s Order shall be given by mailing postage prepaid and addressed to the addresses of record in the case, or hand delivering, a copy thereof to each such party or representative not less than three nor more than five days prior to the effective date of the Order.
19e. The Board may require presentation of a proposed Order or Orders disposing of any case or matter.
19f. So long as the board finds it to be administratively practicable, the Board shall endeavor to render a decision or determination or opinion with respect to any case or matter within 120 days of the matter being submitted to the Board. For purposes of this rule a matter is not deemed to be submitted to the Board until all briefing or supplemental briefing and the hearing described in Rule 16 (if any) has been completed. Failure of the Board to render such decision or determination or opinion within such prescribed time shall not alter or affect the rights of any party before the Board.
19f g. Nothing in the foregoing paragraphs shall be construed to limit or otherwise affect the application of Rule XX (concerning computation of amount).
XX. Computation of Amount
20. Where the Board has promulgated or entered its opinion determining the issues in proceeding, it may withhold entry of a final order for the purpose of permitting the parties to submit computations pursuant to the Board’s determination of the issues showing the correct amount of the deficiency, abatement, overpayment or other sum to be entered as the decision. If the parties are in agreement as to the amount to be entered in the decision of the Board, then all of them shall file promptly with the Board a computation showing the amount of deficiency, abatement, overpayment or sum and that there is no disagreement that the figures shown are in accordance with the decision of the Board. The Board will then enter its final order. If however, the parties are not in agreement as to the amount of the figures to be entered as the decision in accordance with the opinion of the Board either of them may, after service as provided in Rule IX upon all interested parties, file with the Board a computation of the deficiency, abatement, overpayment or other sum believed by him to be in accordance with the opinion of the court. The secretary of the Board will place the matter upon the calendar of the Board for argument and will notify the parties in interest. If no opposing party files an objection accompanied by an alternative computation at least five days prior to the time of such argument or continuance thereof, the Board may enter its final order in accordance with the computation already submitted.
Any argument under this rule will be confined solely to the consideration of the correct computation resulting from the opinion already rendered. No argument will be heard upon or consideration given to the issues or matters already disposed of. This rule is not to be regarded as a substitute for a motion for rehearing, reargument or reconsideration.
XXI. Rehearing and Rearguments
21. Rehearings, rearguments, further hearing and other supplementary or additional proceedings shall be granted under such circumstances and upon such terms as the board deems to be just. See Rule 7e for the time with which motions for such additional proceedings must be filed.
XXII. Computation of Time
22a. In computing any period of time prescribed or allowed by these rules, by Order of the Tax Appeal Board or by any applicable statute, the day of the act, event or default from which the designated period of time begins to run shall not be included, unless it is a Saturday, Sunday, or a legal holiday, in which event the period runs until the end of the next day, which is not a Saturday, Sunday or a legal holiday. When the period of time prescribed or allowed is less than seven days, intermediate Saturdays, Sundays, and legal holidays shall exclude in the computation. As used in this Rule, “legal holidays” shall be those days provided by statute or appointed by the Governor of the State of Delaware. In computing any period of time prescribed by these rules, by Order of the Tax Appeal Board, or by any applicable statute, the day of the act, event, or default from which the designated period of time begins to run shall not be counted. When the last day prescribed by these rules, Order of the Board, or by any applicable statute, including any extension of time, falls on a Saturday, Sunday, or legal holiday the performance of the act shall be considered timely if it is performed on the next succeedingly day which is not a Saturday, Sunday, or legal holiday. When the period of time prescribed or allowed is less than seven days, intermediate Saturdays, Sundays, and legal holidays shall be excluded from the calculation. As used in this Rule, “legal holidays” shall include those days provided by statute or designated by the Governor of the State as legal holidays.
22b. Whenever a party has the right or is required to do some act or take some proceeding within a prescribed period after the service of a Notice or other paper upon him and the Notice of paper is served upon him by mail, three days shall be added to the prescribed period.
XXIII. Procedure in Small Cases
23a. A small case is:
1) any appeal from a determination of the Director of Revenue where the total tax assessed or the refund claimed is less than $2500.00, exclusive of any interest or penalty; or
2) any appeal from a determination of the Director of Revenue where the only issue is whether the taxpayer is liable for a penalty; or
3) any appeal from a determination of the Director of Revenue where the controversy involves the payment of interest in an amount less than $2500.00.
The Tax Appeal Board after considering the issues raised by petition and the answer may in its discretion designate a case as a small case.
23b. Rule 15 shall not apply to a small case.
23c. In a small case the Tax Appeal Board shall hold a pre-trial conference. At the pre-trial conference the Tax Appeal Board shall consider the items set out in Superior Court Civil Rule 16 and enter an order expediting any necessary discovery which shall be limited, and scheduling the case for trial. The Tax Appeal Board where appropriate may hear case dispositive motions at oral argument without the filing of briefs.
XXIV. Cases Not Provided For
24. Where these rules are silent or do not otherwise provide for a matter, the Superior Court Civil Rules shall govern to the extent they provide for the matter.
XXV. Call of the Board’s Docket
25a. Each year at the Board’s first meeting following the close of the State’s fiscal year the Board shall call the docket of pending cases. The Board may by order fix different or additional dates for such purpose. The secretary of the Board shall prepare a list of all cases wherein no action has been taken for more than 180 days or more prior to the time fixed for the call of the docket, and at least 10 days prior thereto, shall mail to each attorney of record, representative of the taxpayer, or the taxpayer as the case may be, notice of the time and place for calling the docket. The purpose of calling the docket is primarily to determine whether there has been undue delay in connection with pending matters.
25b. At the call of the docket attorneys and other representatives will be expected to be present and to explain the status of the case and any apparently undue delay. The Board may take such action as it deems to be in the best interests of the proper administration of justice, including the dismissal of an action where appropriate.
FORM A – 1
PETITION – INDIVIDUAL
DEFICIENCY
NOTICE OF APPEAL TO TAX APPEAL BOARD
_____(Name)______
Petitioner,
V. Docket No.
Director of Revenue,
Respondent.
PETITION
The above-named petitioner hereby petitions for a redetermination of the deficiency set forth by the Director of Revenue in his notice of assessment determination dated (month, day, year), and as a basis of this proceeding alleges as follows:
1. The petitioner is an individual with residence at __(street, city, state, zip code)__.
2. The notice of assessment (a copy of which is attached and marked Exhibit A) was mailed to the petitioner on _____(month, day, year)___.
3. The notice of determination (a copy of which is attached and marked Exhibit B) was mailed to the petitioner on _____(month, day, year)___.
3 4. The taxes in controversy are income taxes for the calendar year 19____ for $________.
4 5. The determination of tax set forth in said notice of determination is based upon the following errors:
a. ________________________________.
b. ________________________________.
c. ________________________________.
6. The facts upon which the petitioner relies as the basis for this proceeding are as follow:
a. ________________________________.
b. ________________________________.
c. ________________________________.
Wherefore, the petitioner prays that this Board may hear the proceedings and abate the aforesaid assessment and grant such other relief as may be just and proper.
____(Signature)________
Petitioner or Counsel for Petitioner
____________________
Address
FORM A-2
PETITION – HUSBAND AND WIFE
JOINT RETURN
DEFICIENCY
NOTICE OF APPEAL TO TAX APPEAL BOARD
_____(Names)______
Petitioners,
V. Docket No.
Director of Revenue,
Respondent.
PETITION
The above-named petitioners hereby petition for a redetermination of the deficiency set forth by the Director of Revenue in his notice of assessment determination dated (month, day, year), and as a basis of this proceeding alleges as follows:
1. The petitioners husband and wife with residence at __(street, city, state, zip code)__.
2. The notice of assessment (a copy of which is attached and marked Exhibit A) was mailed to the petitioners on _____(month, day, year)___.
3. The notice of determination (a copy of which is attached and marked Exhibit B) was mailed to the petitioners on _____(month, day, year)___.
3 4. The taxes in controversy are income taxes for the calendar year 19____ for $________.
4 5. The determination of tax set forth in said notice of determination is based upon the following errors:
a. ________________________________.
b. ________________________________.
c. ________________________________.
6. The facts upon which the petitioners relies as the basis for this proceeding are as follow:
a. ________________________________.
b. ________________________________.
c. ________________________________.
Wherefore, the petitioners pray that this Board may hear the proceedings and abate the aforesaid assessment and grant such other relief as may be just and proper.
____(Signature)________
Petitioners or Counsel for Petitioner
____(Signature)________
Petitioner
____________________
Address
FORM A-4
PETITION – CORPORATION
DEFICIENCY
NOTICE OF APPEAL TO TAX APPEAL BOARD
_____(Name)______
Petitioner,
V. Docket No.
Director of Revenue,
Respondent.
PETITION
The above-named petitioner hereby petitions for a redetermination of the deficiency set forth by the Director of Revenue in his notice of assessment determination dated (month, day, year), and as a basis of this proceeding alleges as follows:
1. The petitioner is a corporation with its principal place of business at __(street, city, state, zip code)__.
1. 2. The notice of assessment (a copy of which is attached and marked Exhibit A) was mailed to the petitioners on _____(month, day, year)___.
3. The notice of determination (a copy of which is attached and marked Exhibit B) was mailed to the petitioners on _____(month, day, year)___.
2 4. The taxes in controversy are income taxes for the calendar year 19____ for $________.
3 5. The determination of tax set forth in said notice of determination is based upon the following errors:
a. ________________________________.
b. ________________________________.
c. ________________________________.
4. 6. The facts upon which the petitioners relies as the basis for this proceeding are as follow:
a. ________________________________.
b. ________________________________.
c. ________________________________.
Wherefore, the petitioner prays that this Board may hear the proceedings and abate the aforesaid assessment and grant such other relief as may be just and proper.
____(Corporate Name)____
Petitioner or Counsel for Petitioner
By: ___(Signature), (Title)_____
____________________
Address