Section 52IAC2-10-3. Ex parte communications prohibited

   (a) Parties, their authorized representatives, or anyone acting on their behalf are prohibited from engaging in ex parte communications with the administrative law judge or the board regarding any substantive matters relating to the appeal petition while the administrative appeals process is ongoing.

  (b) Ex parte communications may be grounds for sanctions, including, but not limited to, dismissal of the appeal.

  (c) Communications:

(1) regarding matters of practice and procedure;

(2) that do not pertain to the merits of the appeal; or

(3) to which the opposing party or parties have given consent;

are not considered ex parte communications under this section. (Indiana Board of Tax Review; 52 IAC 2-10-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1786)