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November Combined Excise Tax Return 22 2022

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go ahead good morning good morning were you ready to start the hearing including the live stream my name is Richard Tay I'm the lead alj for this hearing with me is Judge Josh Lambert and judge Eddie lamb although I am conducting the hearing we are co-equal decision makers in this appeal I believe we have both parties present welcome to the OTA to everyone um also present is our stenographer Miss Alonso who is reporting this hearing verbatim to ensure we have an accurate record we ask that everyone speaks one at a time that does not speak over each other also if you could please speak clearly and loudly whenever it's needed Ms Alonso will stop the hearing process and ask for clarification after the hearing Ms Alonso will produce the official hearing transcript which will be available on the office of tax appeals website the OTA is not a court but an independent agency staffed by tax experts we do not communicate with either party unless the other party is present or inc

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