ARM 24.40.209. TAX HEARINGS NOTICE – SCHEDULING CONFERENCE – BURDEN OF PROOF

(1) The appeals referee shall send notice of the scheduling conference to all interested parties at least 14 days before the conference is scheduled. (2) The appeals referee and interested parties shall address the following during the scheduling conference: (a) determine the issues that must be decided by the appeals referee, noting that the appellant has the burden of proving the department erred in determining the application, duration, or amount of the tax; (b) identify possible remedies; (c) exchange copies of all proposed exhibits and names, addresses, and telephone numbers of all proposed witnesses; (d) determine whether discovery is necessary and how it shall occur; (e) set deadlines for motions; (f) discuss hearing scheduling, logistics, and procedures; and (g) perform any other acts or duties to facilitate the hearing and adjudication of the appeal. (3) After the scheduling conference, the appeals referee shall issue a written scheduling order and send it to all interested parties. The scheduling order controls over prior pleadings in the matter. (4) If a party fails to participate in the scheduling conference, or fails to comply with any prehearing order, the appeals referee may impose sanctions upon that party including, but not limited to: (a) dismissal of the case; (b) default judgment for the opposing party; or (c) limitation of evidence or witnesses at the hearing.