| (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.
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