PTA 05-01 - Rescheduling continued

The advisory bulletins were intended to emphasize the necessity of working with individual petitioners and taxpayers to accommodate scheduling issues to the fullest extent possible. It was thought that this would alleviate the need for a second 25-day notice for the rescheduled hearing, since the taxpayer or petitioner could be offered a set of dates and choose one of the dates. Occasionally, an instance occurs where the dates offered are not mutually acceptable. In those instances where the taxpayer has not effectively waived the 25-day notice requirement, a second 25-day notice may be appropriate. In some cases the rescheduled hearing might be less than 25 days from the originally scheduled hearing.

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