Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 1 - CENTRAL ADMINISTRATION › Subchapter A - PRACTICE AND PROCEDURES › Division 1 - PRACTICE AND PROCEDURES › Section 1.12 - Position Letter

Current through Reg. 49, No. 28; July 12, 2024
(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.