Cal. Code Regs. Tit. 18, § 30223 - Dismissal

Upon dismissal, OTA will notify the parties that the appeal has been dismissed. Any dismissal notice will state the reason for the dismissal (e.g., Agency concession or withdrawal). OTA will dismiss an appeal under any of the following circumstances:

(a) The appellant or the appellant's authorized representative submits a written and signed request for dismissal.

(b) The Agency submits a written concession of the entire amount of the deficiency, refund, or claim at issue.

(c) The parties submit a written stipulation, signed by all the parties, in which all parties agree to dismissal.

(d) The parties agree to issuance of an order directing a conditional dismissal which shall be signed by a Panel Member or Presiding ALJ. The appeal shall be dismissed when the conditional dismissal becomes final. A conditional dismissal shall become final after expiration of a set amount of time set forth in the order directing the conditional dismissal, or upon notification from the parties that the terms of the conditional dismissal agreement have been satisfied. For purposes of this subdivision, a conditional dismissal means an agreement by all parties to dismiss the appeal subject to certain terms as agreed upon by the parties. The Panel may resolve any disputes between the parties as to whether the terms required for dismissal have been met.

(e) OTA becomes aware that a party is a suspended or forfeited entity. OTA shall allow the suspended or forfeited entity a minimum of 30 days to reinstate prior to dismissing the appeal. If OTA provides written notice to a party that its status with the California Secretary of State is suspended or forfeited, and the party fails to establish within 30 days of such notice that it is no longer suspended or forfeited, the appeal will be dismissed. Upon a showing of good cause by the affected party, OTA may extend the 30-day deadline.

(f) If OTA determines that all issues on appeal have become moot, are conceded by the parties, or OTA otherwise lacks authority to provide the relief requested.

(g) If any party, whether a taxpayer or an Agency, fails to respond, ceases to participate, or otherwise is non-responsive during the appeals process then OTA may dismiss the party's appeal pursuant to this subdivision. OTA may consider the failure to reasonably comply with the briefing schedule, or an Agency concession or withdrawal from an appeal without timely notifying OTA, as a failure to participate. There must be at least three instances of a failure to meaningfully respond or participate before OTA will proceed with dismissing an appeal. If OTA determines there has been a failure to participate, which prevents the appeal from moving forward, OTA will send notice to the parties of its intent to dismiss the appeal. The parties will have 30 days to respond to such notice. OTA may dismiss an appeal in the event of a failure to respond to the notice, or if the party who did not participate fails to establish good cause for the failure to participate.

Notes

Cal. Code Regs. Tit. 18, § 30223

1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of subsections (b) and (c), new subsections (d)-(e)(1) and amendment of NOTE filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672 and 15674, Government Code; and Sections 6562, 7711, 8852, 30262, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.

1. New section filed 1-3-2019; operative 1/3/2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of subsections (b) and (c), new subsections (d)-(e)(1) and amendment of Note filed 3-1-2021; operative 3/1/2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative 6/30/2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).