| (a) If the parties agree on a resolution of all contentions,
the agency may agree to sign a resolution agreement.
(b) A resolution agreement is an agreement between
all parties to adjust, or compromise and settle, a taxpayer's tax,
credit, refund, penalties, interest, or any other issue in a contested
case. The resolution agreement:
(1) must be in writing and signed by all parties;
(2) must either specify any agreed tax adjustments,
if specific adjustments are agreed, or state the amount of tax due
or the amount of refund due as a result of the agreement;
(3) must either specify any waivers of applicable penalty
or interest, if specific adjustments are agreed, or state the amount
of penalty or interest due as a result of the agreement; and
(4) must include the taxpayer's withdrawal of hearing
request, an acknowledgment that the contested case is resolved, and
a statement that no comptroller's decision will issue.
(c) The following procedures will be used to document
the resolution agreement and end the contested case.
(1) Based on standard resolution agreement forms approved
by the agency, agency staff will draft the resolution agreements to
include all agreed terms and provide a copy to all parties for signature.
(2) The resolution agreement may refer to and incorporate
one or more exhibits showing the specific adjustments to be made to
the taxpayer's account.
(3) The resolution agreement will be effective and
binding on the parties on the date it has been signed by all parties,
subject to any amendments pursuant to paragraph (7) of this subsection.
The comptroller may delegate signature authority to appropriate agency
staff for the purpose of signing resolution agreements.
(4) After the resolution agreement is signed by all
parties, agency staff will adjust the liability, credit, or refund
as required by the resolution agreement.
(5) After adjustments required by the resolution agreement
are made, agency staff will provide to all parties a copy of the signed
agreement and a statement of account reflecting the adjustments made.
(6) The resolution agreement will either provide a
specific due date to remit any amounts due from the taxpayer, as required
by the agreement, or provide that the remittal due date is no later
than 30 days after the date of the statement of account.
(7) If, after the resolution agreement is signed by
all parties, the parties determine and agree that the adjusted tax,
credit, refund, penalties, or interest as stated in the resolution
agreement was calculated in error or contrary to the parties' intent,
the parties may sign an amendment to the resolution agreement. The
Tax Hearings Attorney assigned to the case will prepare an amendment
that correctly effectuates the parties' intent and will provide it
to the taxpayer for approval and signature.
(d) After a contested case has been assigned a hearing
number, a taxpayer may request the assigned Tax Hearings Attorney
refer the contested case to appropriate comptroller personnel for
potential resolution. The agency retains sole discretion to grant
or refuse the request. While a case is under consideration for potential
resolution, all deadlines under the comptroller's rules of practice
and procedure may be suspended.
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