W. Va. Code R. § 121-1-44

Current through Register Vol. XLI, No. 41, October 11, 2024

Section 121-1-44 - Legal briefs

44.1. General. -- Legal briefs shall be filed after the evidentiary hearing or submission of a case, except as otherwise directed by the presiding administrative law judge. In addition to or in lieu of briefs, the presiding administrative law judge may permit or direct the parties to make oral argument or file memoranda or statements of authorities. The office of tax appeals may return without filing any brief that does not conform sufficiently overall to the requirements of this section.

44.2. Time for Filing Briefs. -- Briefs may be filed simultaneously or seriatim, as the presiding administrative law judge directs.

44.3. Additional rules for briefs.

44.3.1. Extension of time. -- A motion for extension of time for filing any brief shall be made in writing prior to the due date and shall recite that the moving party has advised the party's adversary and whether or not the adversary party objects to the motion. As to the effect of extensions of time, see section 7.3 of this rule.

44.3.2. Failure to file. -- A party who fails to file an opening brief shall not be permitted to file an answering or reply brief except on leave granted by the presiding administrative law judge.

44.3.3. Delinquent brief. -- Delinquent briefs will not be accepted by the office of tax appeals unless accompanied by a motion setting forth the reason(s) for the delay that the presiding administrative law judge deems sufficient to account for the delay.

44.3.4. Late filed simultaneous brief. -- In the case of simultaneous briefs, the office of tax appeals may return, without filing, a delinquent brief received from a party after the party's adversary's brief was served upon the party.

44.4. Service. -- The party submitting the brief is responsible for promptly serving a copy on each adversarial party.

44.5. Service of decision. -- Written notice of decisions, shall be served upon the parties by certified mail. Service of notice of ecisions or by certified mail is valid if accepted by the party, or if addressed to and mailed to the party's usual place of business or usual place of abode or last known address and accepted by any person. If service of notice of decisions by certified mail as set forth in the immediately preceding sentence is returned as "refused," "unclaimed," or "not deliverable" for whatever reason not involving error on the part of the office of tax appeals, the office of tax appeals shall then serve notice of the decision by first-class mail, sufficient postage prepaid, to the same address, and the date of the United States postmark for this first-class mailing is the date of service of notice of the decision.

W. Va. Code R. § 121-1-44