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RULE §3.10Taxpayer Bill of Rights

  (1) Taxpayers who are not currently under audit or investigation and who come forward voluntarily to disclose their liability and pay taxes due may be eligible to have penalties and interest waived by entering into a Voluntary Disclosure Agreement. General information about these agreements is available on the comptroller's website.

  (2) Information provided by taxpayers will be kept confidential to the extent allowed by law.

  (3) Taxpayers may bring an attorney, accountant, or other representative to an audit conference and may also record the proceedings.

  (4) Taxpayers may request a review of audit results by an independent audit reviewer and proceedings related to the review may occur at locations in Texas close to a taxpayer's primary place of business.

  (5) Taxpayers have the right to request that staff from the Tax Policy Division be included in disputes and discussions about taxability issues when taxpayers are involved in an audit examination of any kind, or negotiating a voluntary disclosure agreement.

  (6) The comptroller will not audit a person based on information provided in a request for a private letter ruling or general information letter under §3.1 of this title. However, if a person is otherwise selected for audit, the comptroller may review any letter or ruling received by that person to ensure compliance. Also, issuance of a letter or ruling does not prohibit the comptroller from auditing a person.

(f) The comptroller welcomes input from taxpayers and the business community in order to promote voluntary compliance.

  (1) The comptroller welcomes suggestions from taxpayers on ways to improve the information and customer service the agency provides. Such suggestions can be submitted to the customer service liaison. See subsection (d) of this section.

  (2) The comptroller will invite representatives and interested parties to participate in roundtable discussions on specific issues, or to learn about the needs and problems of a particular industry. The comptroller will review recommendations from these meetings internally, and will incorporate them into rules and procedures as appropriate. The comptroller will also consider comments and questions received from businesses, industry representatives, and others when developing rules and procedures. The comptroller circulates proposed amendments to existing rules and proposed new rules to a comptroller-appointed taxpayer advisory group to obtain their comments prior to filing with the Texas Register.

Source Note: The provisions of this §3.10 adopted to be effective September 5, 1999, 24 TexReg 6805; amended to be effective January 28, 2013, 38 TexReg 386

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