34 Tex. Admin. Code § 1.12 - Position Letter
(a) Contents of
Position Letter. The Tax Hearings Attorney will review the Statement of
Grounds, documentary evidence, and any additional evidence received from the
taxpayer and issue a Position Letter to the taxpayer. The Position Letter will
accept or reject, in whole or in part, each contention of the taxpayer, and
state the AHS's position on all disputed issues raised by the taxpayer, such as
taxability, penalty and interest waiver, and whether the taxpayer is an
individual or entity liable for the assessment of tax at issue.
(b) Selection form. The Position Letter will
include a selection form for the taxpayer to accept or reject the Position
Letter. See §
1.13 of this title (relating to
Taxpayer's Acceptance or Rejection of Position Letter, and Reply to Position
Letter).
(c) Notice of demand.
Pursuant to Tax Code, §
111.105(e),
the Tax Hearings Attorney may issue with the Position Letter a written notice
of demand that all documentary evidence to support facts or contentions related
to a taxpayer's claim for refund be produced before the expiration of a
specified date in the notice. The specified date may not be less than 180 days
from the date of the original refund claim, and not less than 60 days from the
date of the notice. The deadline to respond to the notice of demand may be
extended by the Tax Hearings Attorney. A taxpayer who fails to produce the
requested documents by the specified date may not introduce in evidence any of
the documents that were not timely produced. The assigned ALJ cannot consider
in SOAH proceedings documents that were not timely produced. This section is
only applicable to the administrative hearing and has no effect on a judicial
proceeding pending under Tax Code, Chapter 112. See Tax Code, §
111.105(e).
The agency may also issue a notice of demand pursuant to Tax Code, §
111.105(e)
at other stages of the contested case process before or after the issuance of a
Position Letter.
(d) Taxpayer's
option to set a Position Letter deadline. After a contested case is assigned,
the Tax Hearings Attorney will issue an introductory letter providing contact
information and other information concerning the hearings process. If the Tax
Hearings Attorney does not issue the Position Letter within 60 days after the
date of the introductory letter, the taxpayer may submit a written request to
the Tax Hearings Attorney to issue a Position Letter within 45 days of the
receipt of the request. The Tax Hearings Attorney will issue a Position Letter
within the 45-day deadline, obtain an agreed extension of the deadline to issue
the Position Letter, or confer with the taxpayer concerning the docketing of
the case at SOAH consistent with §
1.20 of this title (relating to
Docketing Oral and Written Submission Hearings).
(e) Modification or amendment of the Position
Letter. If the Position Letter is modified or amended, the taxpayer must accept
or reject the modified or amended Position Letter, in whole or in part, within
45 days after the day the modified or amended Position Letter is dated, unless
an extension is granted. If the Position Letter includes a Notice of Demand
consistent with subsection (c) of this section, the date to respond to the
Notice of Demand will correspond to the date, including any extension thereof,
by which the taxpayer must accept or reject the modified or amended Position
Letter.
Notes
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