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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER AGENERAL RULES
RULE §3.3Contract Examination Program

  (5) maintain all work papers, examination planning documents, files and other materials associated with the examination in a restricted area of the contract examiner's office. Access to all work papers, examination planning documents, files, and other materials shall be strictly limited to those employees whose duties and responsibilities require them to have access, and who have signed a confidentiality agreement. All documents that the contract examiner receives, maintains, compiles, generates or produces in any way in connection with an examination are documents of the comptroller.

  (6) Nothing contained in this section authorizes the disclosure of any information that is prohibited by federal or state law from being disclosed.

(g) Compensation.

  (1) Contract examiners shall be compensated based on a percentage of examinations that the comptroller has reviewed and accepted, as specified in the contract.

  (2) Nothing in this section shall be construed to authorize any compensation of contract examiners that is contingent on the amount assessed, the liability revealed, or the refund denied.

(h) Confidentiality.

  (1) Each contract that is negotiated will specifically obligate the selected contract examiner to comply with the applicable state statutes and comptroller rules on confidentiality requirements. Contract examiners will not be provided any tax information on any taxpayer until the examiner signs a contract with the comptroller.

  (2) Contract examiners and their employees who have access to confidential information are bound by the confidentiality requirements and subject to the penalties for disclosure as provided in the Tax Code.

  (3) Violations of the confidentiality provisions by contract examiners are punishable as provided by law.

  (4) Contract examiners shall in no way use or benefit from information of any type that is obtained during the course of a tax examination.

  (5) Contract examiners who, during the performance of examinations, discover tax information that may be of interest to other taxing jurisdictions shall report such tax information to the comptroller, but shall not report such information to the affected jurisdiction.

(i) Performance evaluation. The project manager or the project manager's designee(s) will complete a performance evaluation for each contract under the Contract Examination Program. The contract examiner will be evaluated in the manner specified in the contract.

(j) Scope of professional services rendered. Contract examiners' tax examination services will be strictly limited to revenue tax compliance examination functions or special examination projects that the comptroller has approved. Contract examiners will not perform an attestation function and will not render an opinion of any nature.

(k) General administrative provisions. Requests for information regarding the comptroller's Contract Audit Program should be directed to Audit Division, Contract Examination Project Manager, P.O. Box 13528, Austin, Texas 78711-3528.


Source Note: The provisions of this §3.3 adopted to be effective February 28, 2002, 27 TexReg 1334; amended to be effective October 13, 2004, 29 TexReg 9550

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