|(a) In determining whether to impose the additional
penalty under Tax Code, §111.061(b), the comptroller may impute
to the taxpayer the acts or omissions of:
(1) any officer, director, manager, or governing authority
of the taxpayer; and
(2) any agent or employee with the actual or apparent
authority to prepare information for or submit information to the
(b) To avoid imputing the acts or omissions of a person
to the taxpayer, the taxpayer may present evidence that the person
was engaged in an independent course of conduct that did not further
any purpose of the taxpayer.
(c) The comptroller may impose the additional penalty
on the taxpayer without regard to whether an officer, manager, director,
partner, or other person is personally liable for fraudulent tax evasion
under the Tax Code.