26 CAR § 411-304. No discovery

(a) There is no discovery in Tax Appeals Commission adjudications, including without limitation: (1) Interrogatories; (2) Requests for admission; (3) Requests for production; (4) Depositions; and (5) Requests for inspections. (b) Neither the commission nor a party or authorized representative shall issue subpoenas to the parties or outside parties in connection with cases before the commission. (c)(1) A taxpayer may contact the Department of Finance and Administration if the taxpayer wants to obtain his or her tax records. (2) The commission does not hear disputes concerning the production of documents by the department under the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., or Arkansas Code § 26-18-403.