34 Tex. Admin. Code § 1.14 - The Administrative Hearings Section's Response to the Reply to the Position Letter

(a) If the taxpayer presents additional facts, information, documents, or legal arguments in a Reply to the Position Letter, the Tax Hearings Attorney may issue, within 90 days after receipt of the Reply, a Response stating the legal position of the AHS, and any factual disagreement, on each additional issue or argument raised by the taxpayer. The Tax Hearings Attorney may request an extension of the 90-day deadline. If the taxpayer does not agree to extend the 90-day deadline, the Tax Hearings Attorney will prepare a Notice of Hearing and docket the contested case at SOAH pursuant to § 1.20 of this title (relating to Docketing Oral and Written Submission Hearings).

(b) If the taxpayer fails to submit a Reply to the Position Letter, or if the Reply to the Position Letter does not contain any additional facts or legal arguments warranting a written response, the assigned Tax Hearings Attorney is not required to issue a Response. In such cases, the Tax Hearings Attorney may prepare a Notice of Hearing and docket the contested case at SOAH pursuant to § 1.20 of this title.

Notes

34 Tex. Admin. Code § 1.14

The provisions of this §1.14 adopted to be effective March 30, 1979, 4 TexReg 868; amended to be effective August 27, 1979, 4 TexReg 2859; amended to be effective March 24, 1987, 12 TexReg 791; amended to be effective February 26, 1992, 17 TexReg 1313; amended to be effective June 4, 1998, 23 TexReg 5730; amended to be effective February 3, 2000, 25 TexReg 597; amended to be effective September 4, 2001, 26 TexReg 6717; amended to be effective April 18, 2007, 32 TexReg 2138; Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019