Upon receiving a written request for hearing from the Department’s attorney or the taxpayer, the hearing officer schedules a formal hearing on the taxpayer’s protest. All hearings are held in the Department’s offices in Santa Fe, New Mexico, and all parties and witness are required to appear in person. In limited cases where the facts are not in dispute and credibility is not an issue, a taxpayer may ask to present his legal arguments by telephone. A taxpayer who wishes to appear telephonically must submit a written request to the hearing officer well in advance of the hearing and must state whether the Department’s attorney agrees to or opposes the request. A copy of any letter, fax or other document sent to the hearing officer also must be sent to the Department’s attorney.