(a) Persons who may request an oral hearing. The following persons may request an oral hearing: an appellant, a taxpayer, or a local entity. For purposes of this regulation, a person who may request an oral hearing is referred to as an “appellant.”

(b) Written request required. Every appellant has the right to an oral hearing before a Panel upon written request, except as otherwise provided by law. An appellant must request an oral hearing in writing prior to the completion of briefing, unless otherwise permitted by OTA. The request may be included in the appellant's appeal letter, on a form provided by OTA, or with the appellant's briefing. OTA will provide the appellant with a form to request an oral hearing and the form will state the available oral hearing locations. The appellant's request should indicate the requested location of the oral hearing. The appellant may request that an oral hearing be conducted electronically, or at one of OTA's oral hearing facilities. The oral hearing will be held in person, unless the appellant timely requests an electronic oral hearing. In addition, subject to approval by OTA, a party may request electronic witness testimony for a portion of the hearing pursuant to regulation 30420.

(c) Innocent spouse appeals. Either or both the appealing spouse and the non-appealing spouse, as those terms are defined in regulation 30311, may request an oral hearing pursuant to subdivision (a) of this regulation. However, the non-appealing spouse may request an oral hearing only if he or she has been joined as a party to the appeal. If such a request is made by either or both spouses, a Panel typically will conduct one oral hearing and invite both spouses to appear. Nevertheless, a Panel may conduct separate oral hearings if requested in accordance with regulation 30312, subdivision (g).

(d) Forfeiture of an oral hearing. An appellant forfeits the right to an oral hearing if OTA determines that the appellant's presence at an oral hearing may threaten the health or safety of any other person present.

(e) Forfeiture due to unreasonable delay. Actions taken by a party which unreasonably and without good cause frustrate the timely processing or resolution of an appeal may be regarded as a waiver or forfeiture of that party's right to an oral hearing. Factors which OTA will consider in determining whether there has been a waiver or forfeiture shall include:

(f) Review of a forfeiture decision. If OTA determines that an appellant forfeited the right to an oral hearing pursuant to subdivisions (d) or (e), the appellant may request review of the forfeiture decision by OTA's Chief Counsel. The review request must be made in writing no later than 15 days from the date the forfeiture notification was mailed to the appellant. In reviewing the request, if an in-person oral hearing was forfeited, the Chief Counsel, or their designee, may for good cause convert the appellant's request for an in-person oral hearing into an electronic oral hearing and allow an electronic oral hearing to be scheduled.