Pursuant to chapter forty-five of this charter, the tribunal shall promulgate rules of procedure, which shall include, but not be limited to, rules on the following matters:
a. The types of representatives, such as accountants and enrolled agents enrolled to practice before the internal revenue service, who may appear, in addition to lawyers, on behalf of a petitioner before the tribunal;
b. The form and contents of the petition, answer, affidavits and memoranda to be submitted to the tribunal, and reasonable time limitations for serving and filing such papers;
c. A procedure for promptly hearing and determining any matter concerning jeopardy assessments or predecision warrants based thereon;
d. A procedural system guaranteeing a hearing in compliance with chapter forty-five of this charter. Such a system shall be designed to assign each petition filed with the tribunal to an administrative law judge who shall hear and determine all matters pertaining to questions of law or fact. Such a system also shall be designed to require the tribunal to review en banc at the request of any party the determination rendered by an administrative law judge, provided, however, that if there is no such request for a review within thirty days of the giving of notice of such determination by the administrative law judge, such determination shall finally and irrevocably decide all the issues in the proceeding before the administrative law judge and shall be considered a final decision of the tribunal upon the expiration of such thirty-day period, except that, notwithstanding any other provision of law, such determination by the administrative law judge shall not be subject to judicial review. Such a system shall provide that the tribunal may, based upon the record of the hearing before the administrative law judge, make its own findings of fact and conclusions of law and issue a decision either affirming, reversing or modifying the determination of the administrative law judge, or the tribunal may remand the case for additional proceedings before the administrative law judge, as it may deem appropriate. The tribunal in its discretion may grant oral argument. Such a system shall provide that when the tribunal reviews a matter en banc it must have a majority present and that not less than two votes shall be necessary to take any action. Such a system also shall provide for a pre-hearing conference at which settlement is encouraged; reasonable discovery; and the submission of papers addressing both the factual and legal merits in each proceeding;
e. A procedural system to be followed in cases in which the matter in controversy is ten thousand dollars or less, exclusive of interest and penalties. Such a system shall be designed to provide a simplified and informal procedure for such small claims proceedings. The option to proceed with a small claims hearing shall be exercised by the petitioner. At any time prior to the conclusion of such hearing, a petitioner may by written notice to the tribunal discontinue such small claims hearing and request that the matter be transferred to a hearing conducted before an administrative law judge. Such transfer shall be effectuated by such written notice and such discontinuance shall be without prejudice to any subsequent hearing before an administrative law judge. The determination of the presiding officer conducting the small claims hearing shall be conclusive upon all parties, shall be considered a final decision of the tribunal and shall not be subject to review by the tribunal sitting en banc or by any court of the state. However, the tribunal may order a rehearing upon proof or allegation of misconduct by the small claims presiding officer. Determinations issued by presiding officers shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state; and
f. A method for notifying taxpayers and the commissioner of finance of, and for publishing, the decisions of the tribunal.