Who is required to be at the hearing? Can we just submit testimony in writing?
Since the Maryland Tax Court is the court of record and appeals are heard de novo, both Petitioner and Respondent are generally required to attend a hearing where argument and testimony are recorded, witnesses may be cross-examined and documents submitted as evidence for Court review. Affidavits are usually not permitted as they do not afford the opportunity of cross-examination by the opposing party. Subpoenas to compel the appearance of a witness and the production of documents at the hearing or at the taking of a deposition are issued upon the request of any party.
