Chapter TA 1

TA 1.51 Note Note: Section TA 1.51 interprets ss. 71.89 (2) and 73.01 (5) (b), Stats.

TA 1.51 History History: Cr. Register, July, 1981, No. 307, eff. 8-1-81.

TA 1.53 TA 1.53 Evidence. The commission is not bound by common law or statutory rules of evidence. Irrelevant, immaterial or unduly repetitious testimony shall be excluded.

TA 1.53 Note Note: Section TA 1.53 interprets s. 227.45, Stats.

TA 1.53 History History: Cr. Register, July, 1981, No. 307, eff. 8-1-81.

TA 1.55 TA 1.55 Transcripts.

TA 1.55(1) (1) The commission shall make either a stenographic, electronic or other record of all commission hearings.

TA 1.55 Note Note: See ss. 73.01 (4) (c) and 227.44 (8), Stats.

TA 1.55(2) (2) If the hearing has been electronically tape recorded, copies of tapes will be provided upon request at a cost of $10 per tape, paid in advance.

TA 1.55(3) (3) Upon request of a party, the commission may order preparation of a written transcript of a hearing. The party making the request shall be responsible for all reasonable costs incurred by the commission in transcribing the record and in preparation of the transcript. Costs may be prorated among the parties if more than one party makes the request. The original of the transcript shall be retained by the commission.

TA 1.55(4) (4) Upon proper showing of financial inability to pay for a copy of the transcript, the commission may furnish a copy of a tape recording or transcript to a party without cost.

TA 1.55 History History: Cr. Register, July, 1981, No. 307, eff. 8-1-81; emerg. am. (1), r. and recr. (2), renum. (3) to be (4) and am., cr. (3), eff. 9-10-85; am. (1), r. and recr. (2), renum. (3) to be (4) and am., cr. (3), Register, January, 1986, No. 361, eff. 2-1-86.

TA 1.57 TA 1.57 Briefs.

TA 1.57(1) (1) The commission may require that briefs be submitted either before or after the hearing and may designate the time and the manner of filing and serving briefs. When briefs are required, the party bearing the burden of proof on the issue shall file the initial and final briefs unless otherwise ordered by the commission.

TA 1.57(2) (2) The commission may strike and disregard briefs that are filed with the commission or served after the time designated unless an application for extension of time under s. TA 1.37 is made and granted.

TA 1.57 History History: Cr. Register, July, 1981, No. 307, eff. 8-1-81.

TA 1.59 TA 1.59 Proposed findings of fact and conclusions of law. The commission may require any party to submit proposed findings of fact or conclusions of law or both.

TA 1.59 History History: Cr. Register, July, 1981, No. 307, eff. 8-1-81.

TA 1.61 TA 1.61 Determination of parties. The parties to proceedings before the commission shall be designated as follows: a person filing a petition for review shall be called the petitioner; a person required to respond to that petition for review shall be called the respondent.

TA 1.61 Note Note: Any person appealing a decision of the tax appeals commission, in addition to serving the appeal petition on each adverse party, is required by s. 227.53 (1) (a), Stats., to serve the commission.

TA 1.61 History History: Cr. Register, October, 1983, No. 334, eff. 11-1-83.

TA 1.63 TA 1.63 Frivolous appeals.

TA 1.63(1) (1) Whenever it appears to the commission or to a commissioner in respect to hearings decided by one commissioner, that an appeal has been instituted or maintained primarily for delay or is frivolous or groundless, the commission or commissioner, at the time the decision in the matter is issued, may assess damages against the taxpayer in an amount not to exceed $1,000.

TA 1.63 Note Note: See s. 73.01 (4) (am), Stats.

TA 1.63(2) (2) In order to assess such damages, the commission or commissioner must find one or more of the following:

TA 1.63(2)(a) (a) The appeal was instituted or maintained primarily for delay.

TA 1.63(2)(b) (b) The appeal was filed, used or continued in bad faith, solely for purposes of harassing or maliciously injuring another.

TA 1.63(2)(c) (c) The petitioner or petitioner’s representative knew, or should have known, that the appeal was without reasonable basis in law or equity or could not be supported by a good faith argument for an extension, modification or reversal of existing law.

TA 1.63(3) (3) In any matter in which the commission or commissioner has ordered an assessment of damages as provided in sub. (1), the commission or commissioner shall notify the department of revenue in writing within 10 days after the assessment.

TA 1.63 History History: Emerg. cr. eff. 9-10-85; cr. Register, January, 1986, No. 361, eff. 2-1-86.