34 Tex. Admin. Code § 1.31 - Resolution Agreements

(a) If the parties agree on a resolution of all contentions, the agency may agree to sign a resolution agreement.

(b) A resolution agreement is an agreement between all parties to adjust, or compromise and settle, a taxpayer's tax, credit, refund, penalties, interest, or any other issue in a contested case. The resolution agreement:

(1) must be in writing and signed by all parties;

(2) must either specify any agreed tax adjustments, if specific adjustments are agreed, or state the amount of tax due or the amount of refund due as a result of the agreement;

(3) must either specify any waivers of applicable penalty or interest, if specific adjustments are agreed, or state the amount of penalty or interest due as a result of the agreement; and

(4) must include the taxpayer's withdrawal of hearing request, an acknowledgment that the contested case is resolved, and a statement that no comptroller's decision will issue.

(c) The following procedures will be used to document the resolution agreement and end the contested case.

(1) Based on standard resolution agreement forms approved by the agency, agency staff will draft the resolution agreements to include all agreed terms and provide a copy to all parties for signature.

(2) The resolution agreement may refer to and incorporate one or more exhibits showing the specific adjustments to be made to the taxpayer's account.

(3) The resolution agreement will be effective and binding on the parties on the date it has been signed by all parties, subject to any amendments pursuant to paragraph (7) of this subsection. The comptroller may delegate signature authority to appropriate agency staff for the purpose of signing resolution agreements.

(4) After the resolution agreement is signed by all parties, agency staff will adjust the liability, credit, or refund as required by the resolution agreement.

(5) After adjustments required by the resolution agreement are made, agency staff will provide to all parties a copy of the signed agreement and a statement of account reflecting the adjustments made.

(6) The resolution agreement will either provide a specific due date to remit any amounts due from the taxpayer, as required by the agreement, or provide that the remittal due date is no later than 30 days after the date of the statement of account.

(7) If, after the resolution agreement is signed by all parties, the parties determine and agree that the adjusted tax, credit, refund, penalties, or interest as stated in the resolution agreement was calculated in error or contrary to the parties' intent, the parties may sign an amendment to the resolution agreement. The Tax Hearings Attorney assigned to the case will prepare an amendment that correctly effectuates the parties' intent and will provide it to the taxpayer for approval and signature.

(d) After a contested case has been assigned a hearing number, a taxpayer may request the assigned Tax Hearings Attorney refer the contested case to appropriate comptroller personnel for potential resolution. The agency retains sole discretion to grant or refuse the request. While a case is under consideration for potential resolution, all deadlines under the comptroller's rules of practice and procedure may be suspended.

Notes

34 Tex. Admin. Code § 1.31

The provisions of this §1.31 adopted to be effective April 18, 2007, 32 TexReg 2141; Adopted by Texas Register, Volume 42, Number 27, July 7, 2017, TexReg 3496, eff. 7/13/2017; Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019