Section 30312 - Special Rules and Procedures(a) Consolidation. If both spouses submit timely appeals, then their appeals will be consolidated for briefing, hearing, and Opinion. Each spouse will be treated as an appealing spouse and will have an equal opportunity to submit briefs.(b) Rights of non-appealing spouse. If only one spouse submitted a timely appeal, then upon receipt of a perfected appeal from the appealing spouse, OTA will provide a copy of the appealing spouse's perfected opening brief to the non-appealing spouse and notify the non-appealing spouse of his or her right to participate in the appeal.(c) Contacting a non-appealing spouse. OTA shall use the best information available to OTA to contact the non-appealing spouse.(d) Jurisdiction. OTA's jurisdiction over an innocent spouse appeal will be determined at the time of filing of the appealing spouse's opening brief and shall remain in effect through the conclusion of the appeal, notwithstanding any Agency withdrawal of a notice or decision. Any subsequent Agency notice or decision issued to a party to the appeal for the years at issue shall stand in place of the original notice or decision.(e) Affirmative defense. Innocent spouse relief may be raised as an affirmative defense. If a party raises innocent spouse relief as an affirmative defense, OTA will retain jurisdiction over the appeal and defer proceedings pending a determination of the underlying innocent spouse claim by the Agency.(f) Hearing location. Innocent spouse hearings will be held in accordance with regulation 30401. In the event the parties disagree as to the hearing location, OTA will determine the location.(g) Separate hearings. Either spouse participating in an innocent spouse appeal may request a separate oral hearing, or to appear remotely, when requesting an oral hearing. (1) Requests for separate oral hearings. Requests for a separate oral hearing may be made no later than 15 days from the date of the notice of oral hearing. A spouse who wishes to request a separate oral hearing should submit a written request for a separate hearing by the deadline provided by OTA for responding to the notice of oral hearing. Upon receipt of a timely request for a separate oral hearing, OTA will send written acknowledgment of the request to all parties.(2) Evaluation of a request for separate oral hearings. OTA will evaluate a request for a separate oral hearing based on good cause. For purposes of this subdivision, good cause includes, but is not limited to, any of the following:(A) A court order would prohibit the spouses from appearing at the same hearing; or(B) OTA determines that conducting one oral hearing is likely to be unsafe, disruptive, or unjust.(3) Untimely requests. An untimely request for a separate oral hearing may be accepted by OTA if it determines that the requesting party's failure to make a timely request was due to good cause or that other factors weigh in favor of granting the request.(4) Deciding the appeal. If a Panel conducts separate oral hearings, the Panel will not decide the appeal until both hearings have concluded.(h) Request for a closed hearing or to seal the record. A party in an innocent spouse appeal may request, under regulation 30432, that items in the administrative record be sealed or that an oral hearing or a portion of the oral hearing be closed to the public. (1) Grounds. Grounds for requesting the closure of an oral hearing or the sealing of an item may include that the appeal involves information the disclosure of which would cause unwarranted annoyance, embarrassment, oppression, or any other ground set forth in regulation 30432.(2) Procedures. A request to close a hearing or seal the record must state the grounds upon which it is based. The contents of the request will only be used in determining whether to grant the request. OTA will notify the other parties that such a request has been made. OTA may identify parts of the administrative record that should be sealed. In the event OTA determines that the administrative record should be sealed in whole or in part, OTA will notify the parties of its intention to do so.(i) Request for innocent spouse relief during appeal. The following shall apply when a request for innocent spouse relief is submitted during an appeal before OTA;(1) Request submitted to an Agency. If, prior to a Panel's decision on an appeal, the Agency receives a request for innocent spouse relief that is relevant to the appeal, the Agency must confirm that it has provided, or has made reasonable efforts to provide, notice to the non-requesting spouse of the requesting spouse's request for such relief. Upon receiving such confirmation, OTA will send notice to the parties of the request for innocent spouse relief, and may defer appeal proceedings, alter the regular briefing schedule, and/or request additional briefing or evidence pursuant to regulation 30304, in order to address the request for innocent spouse relief.(2) Request submitted to OTA. If, prior to a Panel's decision on an appeal, an appellant seeks innocent spouse relief from OTA without first seeking such relief from the Agency, OTA will notify the parties of the request for innocent spouse relief and may defer appeal proceedings, alter the regular briefing schedule, and/or request additional briefing or evidence pursuant to regulation 30304 in order to address the request for innocent spouse relief.(j) Grant or denial of relief during an appeal. If, prior to a Panel's decision on the appeal, the Agency grants or denies innocent spouse relief, in whole or in part, to a party to the appeal or to a former or current spouse of a party to the appeal with respect to a tax year on appeal, OTA may alter the regular briefing schedule and/or request additional briefing or evidence pursuant to regulation 30304. However, if the Agency grants relief based on a determination under Internal Revenue Code section 6015, regulation 30316 will apply, rather than this regulation.Cal. Code Regs. Tit. 18, § 30312
1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Repealer and new section filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26). Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15679 and 15679.5, Government Code; and Sections 20, 18533, 19045, 19047, 19048, 19084, 19085, 19087, 19324, 19331, 19333, 19334, 19335, 19343, 19345 and 19346, Revenue and Taxation Code.
1. New section filed 1-3-2019; operative 1/3/2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Repealer and new section filed 3-1-2021; operative 3/1/2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment filed 6-26-2023; operative 6/30/2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).