§ 7.5. Board practice and procedure.

 (a)  General. Practice and procedure before the Board is not governed by 2 Pa.C.S. § §  501—508 and 701—704 (relating to Administrative Agency Law).

 (b)  Representation.

   (1)  An individual may appear on his own behalf or be represented by a person possessing the requisite technical education, training or experience. There is no requirement that a petitioner be represented before the Board by an attorney or certified public accountant. A petitioner’s representative shall be authorized in writing to represent the petitioner. A letter signed by the petitioner, or a listing as a representative on the face of the petition signed by the petitioner will be accepted as authorization for representation. An authorization continues until the Board is notified in writing by the petitioner that the authorization is rescinded.

   (2)  Only an attorney-at-law representing a petitioner, or the petitioner acting without representation before the Board, shall be permitted to raise or argue a legal question at a hearing before the Board.

   (3)  A notice or other written communication to the petitioner shall be given to the petitioner’s authorized representative, and shall have the same force and effect as if given to the petitioner directly. Action before the Board taken by petitioner’s authorized representative shall have the same force and effect as if taken by the petitioner.

 (c)  Hearings.

   (1)  Waiver. The petitioner, with the approval of the Board, may waive the right to a hearing and rest the case upon the petition and record, with or without a written brief.

   (2)  Burden of proof. The petitioner shall have the burden of proof on all issues except fraud.

   (3)  Notice of hearing. When the petitioner requests a hearing in writing, or when the Board requires a hearing, reasonable notice will be given to the petitioner in writing specifying the date, time and place.

   (4)  Continuances. The Board may grant a reasonable request for continuance of a scheduled hearing. The request shall be made or confirmed in writing, shall state the reasons for the continuance and shall be received within at least 5 days prior to the scheduled hearing. The Board may grant a request not in conformity with this paragraph in extraordinary circumstances.

   (5)  Confidential character of hearings. Information gained from hearings shall be considered confidential information under section 731 of the FC (72 P. S. §  731).

   (6)  Presiding officer.

     (i)   In corporate tax matters, hearings will be conducted by one or more representatives of the Department. Representatives of the Department of the Auditor General may be in attendance.

     (ii)   In all other matters, hearings will be conducted by a member of the Board, or by a hearing officer designated by the Board.

   (7)  Transcripts. No written transcripts of hearings will be prepared by the Board; however, a recording of the hearing may be made at the discretion of either the Board or the petitioner.

 (d)  Authority of presiding officers. Presiding officers have authority to:

   (1)  Regulate the conduct of hearings, including the scheduling thereof, subject to Board policy, and the recessing, reconvening and adjournment thereof, and to do acts and take measures necessary or proper for the efficient conduct of hearings.

   (2)  Administer oaths and affirmations.

   (3)  Receive evidence.

   (4)  Take or cause depositions to be taken.

   (5)  Hold appropriate conferences before or during hearings.

   (6)  Take other action necessary or appropriate to the discharge of the duties vested in them, consistent with statutory authority, regulations and Board policy.

 (e)  Evidence. Hearings before the Board need not adhere to the technical rules of evidence or procedure. In cases involving issues of fact, oral testimony shall be under oath or affirmation. At the discretion of the Board’s presiding officer, depositions or affidavits may be received in lieu of oral testimony if the actual presence of a witness is not feasible.

 (f)  Subpoenas. The Board, on its own motion or at the request of a petitioner, may compel the production of books, records, documents and other data pertinent to the issues and may require persons having information to appear and submit to oral examination under oath or affirmation. Costs associated with the issuance of a subpoena requested by the petitioner shall be paid by the petitioner as a condition precedent to the issuance of the subpoena.

 (g)  Oral argument. When in the opinion of the Board the complexity or importance of the issues of fact or law so require, the entire Board or a panel of Board members designated by the Chairperson may sit for the purpose of hearing oral argument.

 (h)  Reopening of proceedings. After the conclusion of a hearing but prior to the issuance of a final decision, the Board or the presiding officer may, upon its own motion or upon request of the petitioner, reopen the matter for further hearing.