26 CAR § 411-403. Stipulation

(a) The parties to a case shall, in good faith, make every reasonable effort to stipulate all relevant and nonprivileged facts to the fullest extent to which a complete or qualified agreement can or fairly should be reached. (b) The Tax Appeals Commission may decide a case based on stipulated facts. (c) Efforts to stipulate are not required in expedited cases under 26 CAR § 411-204. (d) If the amount of tax in dispute is less than ten thousand dollars ($10,000), it is presumed that efforts to stipulate are not reasonable and thus unnecessary, unless the presiding commissioner specifies otherwise.