| (a) Grounds. The grounds for a motion to dismiss include,
but are not limited to:
(1) a resolution agreement under §1.31 of this
title (relating to Resolution Agreements);
(2) a taxpayer's failure to respond to the Position
Letter;
(3) a taxpayer's want of prosecution;
(4) a taxpayer's failure to state a contested case
issue for which relief can be granted;
(5) a taxpayer's claims are moot because the comptroller
has granted the relief requested;
(6) a taxpayer's claims are moot because a bankruptcy
court has issued a judgment or order disposing of the claims; and
(7) a taxpayer's claims for the same tax and the same
period are pending in a court.
(b) Procedure for filing a motion to dismiss.
(1) A motion to dismiss must be filed with the Office
of Special Counsel for Tax Hearings, in accordance with §1.5
of this title (relating to Filing Documents with SOAH or the Office
of Special Counsel for Tax Hearings), if:
(A) the comptroller has not docketed the case with
SOAH; or
(B) the ALJ has issued a proposal for decision and
the exceptions period has ended.
(2) A motion to dismiss must be filed with SOAH, in
accordance with SOAH Rules of Procedure, if SOAH has docketed the
case and the case is under the jurisdiction of SOAH. Refer to SOAH
Rules of Procedure, 1 TAC §155.51 (Jurisdiction) for additional
guidance.
(3) The comptroller will act on a motion to dismiss
filed under paragraph (1) of this subsection by issuing a decision
or order. Refer to §1.34 of this title (relating to Comptroller's
Decisions and Orders) for additional guidance.
(c) Reply to a motion to dismiss.
(1) A reply, if any, to a motion to dismiss filed under
subsection (b)(1) of this section must be filed with the Office of
Special Counsel for Tax Hearings no later than 14 days after the date
the motion is served on the taxpayer.
(2) A reply, if any, to a motion to dismiss filed under
subsection (b)(2) of this section must be filed with SOAH in accordance
with SOAH Rules of Procedure.
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