35 Miss. Code. R. 101-6.5 - Written or Electronic Submissions in Lieu of Appearances not Permitted, but Submission of Administrative Appeals on Stipulation Allowed

A. Since the administrative appeals covered by this Chapter require that a record be made of the hearing before the Board, an appellant may not request to submit his position to the Board of Tax Appeals in writing or by electronic transmission in lieu of appearing at a hearing on the appeal. The failure of an appellant and his designated representative, if any, to appear at the hearing shall constitute an involuntary withdrawal of the administrative appeal under Rule 4.12(B) above.

B. Notwithstanding subsection A above, if all parties to an administrative appeal under this Chapter stipulate to the facts and documents in the administrative appeal, the parties may request that the administrative appeal be submitted to the Board on such stipulation. The filing with the Executive Director of such a request signed by all parties shall constitute a waiver by all parties to a formal record hearing before the Board. If granted, the Executive Director shall set the dates by which the stipulation of facts and documents signed by all parties is to be filed and the date by which the written arguments of the parties are to be filed. In such administrative appeal covered by this Chapter which is submitted on a stipulation, the Board's consideration of the facts in this appeal will be limited to those facts set out in the stipulation and in the stipulated documents and any facts of which it can take judicial notice under Rule 6.2(1) above.

C. The stipulation and the stipulated exhibits filed with the Executive Director in an administrative appeal submitted to the Board on a stipulation as set out in subsection B above shall constitute the record made before the Board in the administrative appeal.

Notes

35 Miss. Code. R. 101-6.5

Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)