(a) Generally. The parties to an appeal must adhere to the briefing schedules and other requirements set forth in this chapter. OTA will inform the parties of applicable deadlines, extensions, and other requirements by written notification, and will ensure that all parties receive copies of any correspondence in the appeal.

(b) Submission and acknowledgment. Upon receipt of any brief submitted in accordance with the applicable briefing schedule, including any applicable deadlines and extensions, OTA will provide written acknowledgment of receipt to all parties and will provide each opposing party with a copy of the brief and any supporting exhibits. OTA may waive this requirement if the parties represent that they have provided a copy of the brief and any supporting exhibits to the other parties.

(c) Extensions. A party may request an extension of time for filing a brief. An extension request shall be in writing, must state the reason(s) for the request, identify how much additional time is requested, and be submitted to OTA, with a copy to the other party, prior to the scheduled due date for that brief. OTA may extend, defer, or postpone briefing deadlines for good cause. OTA will notify the party whether the request is granted or denied. When OTA grants a request for an extension, its notification will state the extended due date for the brief and will be provided to all parties. If warranted, the notification will include a revised due date for briefs to be submitted by other parties.

(d) Formatting. Unless otherwise directed, all briefs must be legible, no longer than 30 double-spaced pages, or 15 single-spaced pages (or the hand-written equivalent), excluding any table of contents, table of authorities, and exhibits. Briefs may be handwritten or typed and shall only be printed on one side of the page using a type-font size of at least 10, or at most 12, or the equivalent. OTA may grant an exception to these requirements for good cause. For purposes of this regulation, a page should be 8 ½ inches by 11 inches.

(e) Nonconforming briefs. In the event a brief does not conform to the form and page limits specified above, OTA may return the submitted brief and direct the party to comply with the form and page limits by the date specified by OTA. If, however, the brief is in substantial compliance with these requirements, OTA may accept the brief. Otherwise, the failure to submit a compliant brief by the specified date will constitute a waiver of the opportunity to submit the brief. A party may request to file a nonconforming brief. The request must be in writing, state the reasons for the nonconformance, and be filed at least 15 days prior to the due date of the brief.

(f) Failure to submit a brief. The failure to submit a brief that conforms to the requirements of this regulation, within the period of the applicable briefing schedule, including any applicable deadlines or extensions, is a waiver of the right to submit that brief. However, nothing in this subdivision shall preclude OTA from requesting additional briefing.

(g) Non-party briefing. At the discretion of OTA, non-party (amicus) briefs may be submitted to OTA for consideration. Any non-party briefs that are accepted by OTA will be provided to the parties, and OTA may, in its discretion, request responses thereto. In determining whether amicus briefs will be accepted, various criteria may be considered, including: (1) complexity of the legal issues in the appeal; (2) the need for additional relevant information or arguments; and (3) the extent to which the Opinion would affect other taxpayers.

(h) Motions. Parties may file and oppose motions during the course of an appeal. All motions shall be in writing, except as permitted by the Lead Panel Member. A motion should clearly and concisely state the relief requested and the facts and any applicable authorities upon which it is based.