34 Tex. Admin. Code § 1.10 - Requesting a Hearing
(a) Requesting a
redetermination hearing.
(1) If a taxpayer
disagrees with a deficiency or jeopardy determination, the taxpayer may request
a redetermination hearing by timely submitting a written request for
redetermination. This written request must include a Statement of Grounds that
complies with the requirements set forth by §
1.11 of this title (relating to
Statement of Grounds; Preliminary Conference).
(2) The request for a redetermination hearing
must be submitted before the expiration of 60 days after the date the notice of
determination is issued, or before the expiration of 20 days after the
statement date on the notification of a jeopardy determination. A request for a
redetermination hearing that is not timely submitted will not be granted. An
extension of time for initiating a redetermination hearing may be requested
subject to the requirements of subsection (c) of this section. A taxpayer who
cannot obtain a redetermination hearing may pay the determination and request a
refund in order to raise any objection to the determination.
(3) The request for redetermination and
Statement of Grounds must be timely submitted to the agency's Audit Processing
Section by one of the following methods:
(A)
by regular (United States Postal Service or private mail service), certified,
or registered mail, or by hand-delivery, to the following address: Texas
Comptroller of Public Accounts, Audit Processing Section, 1801 Congress Avenue,
Suite 14.300, Austin, Texas 78701-1320;
(B) by email to
audit.processing@cpa.texas.gov; or
(C) by fax to (512) 463-2274.
(4) Required documentary evidence
following request for redetermination hearing. After a taxpayer timely requests
a redetermination hearing, the agency may request in writing that the taxpayer
produce documentary evidence for inspection that would support the taxpayer's
Statement of Grounds. The written request may specify that resale or exemption
certificates to support tax-free sales must be submitted within 90 days from
the date of the request, or by the date agreed to by the comptroller and the
seller. Pursuant to Tax Code, §
151.054 and §
151.104, resale or exemption
certificates that are not submitted within the time limit will not be accepted
as evidence to support a claim of tax-free sales by the ALJ in SOAH
proceedings.
(b)
Requesting a refund hearing.
(1) If a taxpayer
disagrees with the agency's denial of a refund claim, the taxpayer may request
a refund hearing by timely submitting to the agency a written request for a
refund hearing. This written request must include a Statement of Grounds that
complies with the requirements set forth by §
1.11 of this title and Tax Code,
§
111.104 and §
111.105.
(2) The request for a refund hearing must be
filed on or before the 60th day after the date the comptroller issues a letter
denying the claim for refund. A request for a refund hearing that is not timely
submitted will not be granted. An extension of time for initiating a refund
hearing may be requested subject to the requirements of subsection (c) of this
section.
(3) The request for a
refund hearing and Statement of Grounds must be timely submitted to the
agency's Audit Processing Section by one of the following methods:
(A) by regular (United States Postal Service
or private mail service), certified, or registered mail, or by hand-delivery,
to the following address: Texas Comptroller of Public Accounts, Audit
Processing Section, 1801 Congress Avenue, Suite 14.300, Austin, Texas
78701-1320;
(B) by email to
audit.processing@cpa.texas.gov; or
(C) by fax to (512) 463-2274.
(4) A refund hearing will not be
granted if neither the original request for a refund, nor the Statement of
Grounds accompanying a request for a refund hearing, state grounds on which a
refund may be granted.
(5) A
taxpayer may not subsequently maintain a suit for refund if a refund claim is
denied and the taxpayer does not timely request a hearing. See Tax Code, §
111.104 and §
112.151.
(c) Timely submission of the hearing request.
(1) A hearing request submitted by mail is
considered submitted by the date-stamp affixed by the agency mail
room.
(2) A hearing request
submitted by hand-delivery is considered submitted on the date received by
agency staff.
(3) A hearing request
that is submitted electronically is considered submitted on a date when it is
received at any time during the 24-hour period from 12:00 a.m. (midnight)
through 11:59 p.m. on that date, and a hearing request received on a day the
agency is closed is considered filed on the next calendar day on which the
agency is open. The date of receipt shall be determined by the time and date
stamp recorded on the electronic transmission by the agency's system.
(d) Extensions of time for
initiating hearing process. Requests to extend the due date for requesting a
hearing under this section may be granted in case of emergency or extraordinary
circumstances. Requests for extension will not be routinely granted. Requests
received after the expiration of the original due date will not be considered.
Requests will be granted or denied by the General Counsel of the Hearings and
Tax Litigation Division of the agency, and must be submitted by one of the
following methods:
(1) by regular (United
States Postal Service or private mail service), certified, or registered mail,
or by hand-delivery, to the following address: Texas Comptroller of Public
Accounts, Administrative Hearings Section, 1801 Congress Avenue, Suite 14.301,
Austin, Texas 78701-1320;
(2) by
email to ahs.service@cpa.texas.gov; or
(3) by fax to (512) 463-4617.
Notes
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