| (a) Filing requirement with SOAH. A party shall file
documents that are required to be filed with SOAH in accordance with
SOAH Rules of Procedure. The date of filing is determined by SOAH
Rules of Procedure. The parties should refer to SOAH Rules of Procedure,
1 TAC §§155.51 (Jurisdiction); 155.53 (Request to Docket
Case); and 155.101 (Filing Documents).
(b) Filing requirement with the Office of Special Counsel
for Tax Hearings. Contested case documents required to be filed with
the Office of Special Counsel for Tax Hearings are:
(1) a motion to dismiss under Government Code, §2001.056
(Informal Disposition of Contested Case);
(2) a motion for rehearing and related motions under
Government Code, §§2001.141 - 2001.147 (Contested Cases:
Final Decisions and Orders; Motions for Rehearing);
(3) a reply to a motion filed with the Office of Special
Counsel for Tax Hearings; and
(4) a brief or reply brief under §1.34 of this
title (relating to Comptroller's Decisions and Orders).
(c) Contact information for the Office of Special Counsel
for Tax Hearings. Contested case documents required to be filed with
the Office of Special Counsel for Tax Hearings may be filed by email
to specialcounsel.filings@cpa.texas.gov; by fax to (512) 936-6190;
by mail addressed to Office of Special Counsel for Tax Hearings, P.O.
Box 13528, Austin, Texas 78711-3528; or by hand-delivery addressed
to Office of Special Counsel for Tax Hearings, 111 E. 17th Street,
Austin, Texas 78774.
(d) Date of filing with the Office of Special Counsel
for Tax Hearings.
(1) The filing date of a document filed by mail is
determined by the date-stamp affixed by the comptroller's mail room.
(2) The filing date of a document filed by hand-delivery
is determined by the date recorded by staff at the comptroller's security
desk at 111 E. 17th Street, Austin, Texas 78774.
(3) The filing date of a document filed electronically
is determined by the date stamp recorded on the electronic transmission
received by the comptroller. The date will be based on the 24-hour
period from 12:00 a.m. (midnight) through 11:59 p.m. The filing date
of an electronic document received on a date that the comptroller's
office is closed will be the next date that the comptroller's office
is open.
(4) Non-conforming documents. The Office of Special
Counsel for Tax Hearings may notify a filing party about a filing
error when a filed document fails to conform to this title. To preserve
the filing date when a filed document fails to include a certificate
of service required by §1.6 of this title (relating to Service
of Documents on Parties), the Office of Special Counsel for Tax Hearings
may identify the error and request the filing party to resubmit the
document in a conforming format by a deadline.
(e) Upon a taxpayer's request, the Office of Special
Counsel for Tax Hearings will provide documentation demonstrating
the actual date a document is filed with the Office of Special Counsel
for Tax Hearings.
(f) If the Office of Special Counsel for Tax Hearings
provides no document to demonstrate the actual date of receipt of
a document properly filed in accordance with this section, then other
relevant and reliable documents are acceptable proof of date of receipt.
A certificate of service under §1.6 of this title is not acceptable
proof that a document was filed or the date it was received in accordance
with this section.
(g) Settlement documents. The parties should refer
to §1.31 of this title (relating to Resolution Agreements) and §1.32
of this title (relating to Dismissal of Case), for guidance regarding
the process for resolving a contested case by agreement and, if applicable,
guidance on when to file a motion to dismiss after a resolution agreement.
(h) Service required. On the same date that a document
is filed, it must also be served as described in §1.6 of this
title.
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