SECTION 1. GAB 21.01 and 21.04 are repealed.

SECTION 2. GAB 20.01 is amended to read:

Section 1: TA 1.001 (1), (2), (3), (4), (5), (6), (7), (8) and (9) are created to provide definitions of certain terms used in this chapter. The definition of “business hours" conforms to the commission's current business hours. The definition of “party" is added to clarify that an intervenor or amicus curiae may participate in a matter under review only to the extent granted by order of the commission. The definition of “working day" is found in Wis. Stat. § 227.01 (14). Legal holidays are designated in Wis. Stat. § 230.35(4) (a). The definition of “small claims" is found in Wis. Stat. § 73.01 (1) (b).

Section 2: TA 1.01 (1), (2) and (3) are amended to show a preference for documents to be printed by a computer printer, to replace the term “petitioner" with the more inclusive term of “party" and to remove the requirement of filing additional copies of papers in a consolidated proceeding.

Section 3: TA 1.01 (4) and (5) are created to make the prescribed form of pleading mandatory. Sub. (4) is added to clarify that this rule does not apply to exhibits. Sub. (5) provides a method for the commission to enforce TA 1.01.

Section 4: TA 1.03 is renumbered to 1.03(1) and amended for consistency.

Section 5: TA 1.03(2) is created to codify the commission's current practice of requiring the filing of a written notice of appearance by a party's representative.

Section 6: The title of Subchapter II is amended from “Filing an Appeal" to “Petitions and Related Filings" to better describe the contents of this subchapter.

Section 7: TA 1.11 is amended to add references to TA 1.01 and 1.15 to the rule, and to change the note following the rule.

Section 8: The title of TA 1.13 is amended to “When a petition is filed" for consistency. TA 1.13(1) and (2) are amended to codify the practice of the commission to treat petitions filed after business hours as filed on the next working day, and to clarify that a petition may be timely filed even if it is not accompanied by the required filing fee.

Section 9: TA 1.13 (3) is created to conform the commission's rules to the holding of the Court of Appeals in Kuntz v. Dep't of Revenue, 149 Wis. 2d 399, 439 N.W.2d 644 (Ct. App. 1989) (unpublished decision). In that case, the court held that a petitioner's failure to pay the commission's required filing fee by the date the petition is due under Wis. Stat. § 73.01 (5) (a) does not deprive the commission of jurisdiction in the case. The court effectively held that a petitioner's failure to pay the filing fee by the statutory due date is curable, and the commission's longstanding practice since that decision has been to assert jurisdiction in such a case if the petitioner subsequently pays the fee in a prompt manner. As an unpublished decision, Kuntz does not have precedential value. However, this issue arises frequently in connection with petitions filed with the commission, and it is likely that the courts would follow the rationale explained in Kuntz in reviewing the commission's handling of this issue in similar future cases. In cases where the petition is not accompanied by the required filing fee, the commission now requires payment of the filing fee within 30 days of receipt of notice from the commission, as provided in this new rule.

Section 10: The title of TA 1.15 is amended to “Forms for petitions" for consistency. TA 1.15 (1), (2), (3) and (4) are amended to clarify these subsections. Subs. (1) and (4) are amended to change the reference to “department of revenue" to “department" for consistency. With regard to existing sub. (2), many of the suggested elements of the model petition for review are mandated by Wis. Stats. §§ 70.995 (8) (c) and (d) and 73.01 (5). For example (2) (c) and (d) are largely mandated by Wis. Stat. § 73.01 (5) (b). The amendment makes the elements specified in sub. (2) mandatory. The number of copies of each petition for review is reduced from four to three in sub. (3) for consistency. The notes following TA 1.15 are deleted, and new notes are created following TA 1.15 (5).

Section 11: TA 1.15 (5) is created to codify the practice of the commission to permit a petitioner to file an amended petition for review if the initial petition for review lacks information required by statute.

Section 12: TA 1.17 is renumbered to TA 1.17 (1) and amended for consistency and to refer to the newly created subsection 2.

Section 13: TA 1.17 (2) is created to adopt the policy the commission followed in City of Niagara v. Dep't of Revenue and Niagara of Wisconsin Paper Corp., Wis. Tax Rptr. (CCH) ¶400-329 (WTAC Nov. 25, 1997), to assign the same docket number to a cross-appeal that it had assigned to the petition for review to which the cross-appeal relates.

Section 14: TA 1.19 is amended to conform the language of that section to the other sections of these rules.

Section 15: TA 1.20 is created to codify the commission's current practices concerning intervenors.

Section 16: TA 1.21 and note are amended to make the amendment of pleadings more consistent with the rules of civil procedure and Wis. Stat. § 802.09 (1).

Section 17: TA 1.23 and note are created to allow the filing of certain documents other than petitions by electronic transmission.

Section 18: TA 1.24 is created to codify the commission's current practice of permitting amicus curiae briefs as a matter of discretion.

Section 19: The title of Subchapter III is amended from “Procedures Prior to a Hearing" to “Practice and Procedure," because this subchapter includes rules applicable to practice and procedure prior to, during and after a hearing, as well as practice and procedure in cases in which no hearing is held.

Section 20: TA 1.30 is created to replace TA 1.39 and state the commission practice of generally following the circuit court rules of civil procedure at the beginning of Subchapter III. The enumeration of statutes in the note is intended to assist non-lawyer representatives and pro se litigants.

Section 21: TA 1.31 (1) and (2) are renumbered to TA 1.31 (4) and (5) and amended to eliminate superfluous language in light of the newly created TA 1.30. The amended rule clarifies the current commission practice that only the commission issues notices of hearings.

Section 22: TA 1.31 (1), (2) and (3) are created to describe what types of motions may be made before the commission and when those motions may be made, and to require sufficient copies of motions and supporting papers be provided in cases where all three commissioners must render a decision.

Section 23: TA 1.32 is created to codify the commission's current practices concerning consolidation of matters before the commission.

Section 24: TA 1.33 (1) is renumbered to TA 1.33.

Section 25: TA 1.33 (2) and (3) are repealed to conform this section to the commission's current practices concerning prehearing conferences.

Section 26: The note following TA 1.33 (3) is amended for consistency.

Section 27: TA 1.34 (1), (2), (3), (4) and (5) and note are created to clarify that attorneys authorized to practice law in Wisconsin may issue subpoenas in proceedings before the commission, just as in civil proceedings, as authorized by Wis. Stat. § 227.45 (6m), and provides a framework for issuing subpoenas and subpoenas duces tecum in matters pending before the commission.

Section 28: TA 1.35 (1), (2) and note are amended to clarify certain language and replace the term “counsel" with the more inclusive term “party."

Section 29: TA 1.37 is amended to make it clear that the commission's authority to grant extensions is limited.

Section 30: TA 1.39 is repealed in favor of TA 1.30.

Section 31: The title of TA Subchapter IV is amended from “Hearings" to “Hearings and Briefs."

Section 32: TA 1.51 (1), (2) and note are amended to place the statutory reference in the note and to require a longer notice period for a hearing.

Section 33: TA 1.51 (3), (4), (5) and note are created to codify the commission's practice of exchanging witness names and exhibits prior to a hearing, to codify the commission's practice in allowing telephonic testimony as allowed by Wis. Stat. § 807.13, and to provide a penalty for unreasonable conduct by a party in a hearing.

Section 34: TA 1.53 and note are amended to clarify that evidence may be excluded at the presiding commissioner's discretion and for consistency.

Section 35: TA 1.55 (1), (2), (3) and (4) are amended to reflect that recordings are no longer recorded exclusively on “tape," to allow for the use of different methods of recording in the future, and to reflect the commission's current practices regarding recordings and transcripts. The note following TA 1.55 (1) is amended for consistency and to state the correct statutory authority for recording contested hearings in Wis. Stat. § 227.44 (8).

Section 36: TA 1.57 (1) and (2) are amended to remove unnecessary language and to provide the method for disregarding briefs that are filed after the time designated by the commission.

Section 37: TA 1.57 (3), (4), (5) and (6) are created to provide specific guidelines for filing briefs with the commission.

Section 38: TA 1.61 and note are repealed in favor of TA 1.001.

Section 39: TA 1.63 (1) is renumbered and amended and the note is amended to simplify this rule and conform it more closely to Wis. Stat. § 73.01 (4) (am).

Section 40: TA 1.63 (2) and (3) are repealed to simplify TA 1.63 and conform it more closely to Wis. Stat. § 73.01 (4) (am).