Section 52IAC2-10-1. Failure to appear

   (a) The failure of a party or a party's representative to appear at a hearing, after proper notice has been given, may constitute the basis for a default or dismissal of the appeal petition.

  (b) Within ten (10) days after the order of default or dismissal is issued, the party against whom the order is entered may file a written objection requesting that the order be vacated and set aside. This objection must contain supportive facts stating why the party did not appear.

  (c) The board may vacate and set aside an entry of a dismissal or default order.

  (d) If an order of default or dismissal is vacated and set aside, the board will schedule another hearing on the appeal petition. At least thirty (30) days notice will be given for the hearing unless waived by agreement of all parties. The time period within which the board must issue a final determination on the appeal petition will be calculated from the date of the hearing on the merits.

  (e) A tax representative that fails to appear at a hearing after proper notice may be reported to the department for revocation of certification under 50 IAC 15-5-8(a). (Indiana Board of Tax Review; 52 IAC 2-10-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1785; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)