| (a) If the taxpayer presents additional facts, information,
documents, or legal arguments in a Reply to the Position Letter, the
Tax Hearings Attorney may issue, within 90 days after receipt of the
Reply, a Response stating the legal position of the AHS, and any factual
disagreement, on each additional issue or argument raised by the taxpayer.
The Tax Hearings Attorney may request an extension of the 90-day deadline.
If the taxpayer does not agree to extend the 90-day deadline, the
Tax Hearings Attorney will prepare a Notice of Hearing and docket
the contested case at SOAH pursuant to §1.20 of this title (relating
to Docketing Oral and Written Submission Hearings).
(b) If the taxpayer fails to submit a Reply to the
Position Letter, or if the Reply to the Position Letter does not contain
any additional facts or legal arguments warranting a written response,
the assigned Tax Hearings Attorney is not required to issue a Response.
In such cases, the Tax Hearings Attorney may prepare a Notice of Hearing
and docket the contested case at SOAH pursuant to §1.20 of this
title.
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