(a) Generally. Either OTA or a party to an appeal may request the submission of additional briefing or evidence. Unless otherwise directed, additional briefing is subject to the same format and length limitations as briefing filed pursuant to the regular briefing schedule set forth in OTA's Rules for Tax Appeals. OTA will determine the order, deadlines, and conditions under which any additional briefing or evidence may be permitted. Unless otherwise provided by OTA, a party submitting additional briefing may attach any relevant evidence as exhibits.

(b) Requests by OTA for additional briefing. If a party does not comply with OTA's request for additional briefing or evidence but later provides the additional briefing or evidence requested, without good cause for the delay, the Lead Panel Member has the discretion to exclude such additional briefing or evidence from the record.

(c) Requests by a party for additional briefing or evidence. A party to an appeal may request an opportunity to submit an additional brief or evidence. OTA will address any request by a party for additional briefing or evidence, and determine the order, deadlines, and conditions under which any additional briefing or evidence may be permitted. Any such request must be made in writing, should be copied to the other party or parties to the appeal, and should be made promptly following the event or circumstance that caused the party to make the request. Grounds for a request for additional briefing or evidence may include new facts, arguments, evidence, or any other matter essential to the resolution of the appeal. If an additional brief or evidence is submitted outside of the applicable briefing schedule, OTA will determine whether there is good cause to accept the submission, and whether to request a reply from the other party or parties.

(d) Informality of briefing. Unless otherwise directed by OTA, additional briefs may use ordinary and informal language, and may be handwritten or typed.