| (a) Requesting a redetermination hearing.
(1) If a taxpayer disagrees with a deficiency or jeopardy
determination, the taxpayer may request a redetermination hearing
by timely submitting a written request for redetermination. This written
request must include a Statement of Grounds that complies with the
requirements set forth by §1.11 of this title (relating to Statement
of Grounds; Preliminary Conference).
(2) The request for a redetermination hearing must
be submitted before the expiration of 60 days after the date the notice
of determination is issued, or before the expiration of 20 days after
the statement date on the notification of a jeopardy determination.
A request for a redetermination hearing that is not timely submitted
will not be granted. An extension of time for initiating a redetermination
hearing may be requested subject to the requirements of subsection
(c) of this section. A taxpayer who cannot obtain a redetermination
hearing may pay the determination and request a refund in order to
raise any objection to the determination.
(3) The request for redetermination and Statement of
Grounds must be timely submitted to the agency's Audit Processing
Section by one of the following methods:
(A) by regular (United States Postal Service or private
mail service), certified, or registered mail, or by hand-delivery,
to the following address: Texas Comptroller of Public Accounts, Audit
Processing Section, 111 E. 17th Street, Austin, Texas 78774-0100;
(B) by email to audit.processing@cpa.texas.gov; or
(C) by fax to (512) 463-2274.
(4) Required documentary evidence following request
for redetermination hearing. After a taxpayer timely requests a redetermination
hearing, the agency may request in writing that the taxpayer produce
documentary evidence for inspection that would support the taxpayer's
Statement of Grounds. The written request may specify that resale
or exemption certificates to support tax-free sales must be submitted
within 90 days from the date of the request, or by the date agreed
to by the comptroller and the seller. Pursuant to Tax Code, §151.054
and §151.104, resale or exemption certificates that are not submitted
within the time limit will not be accepted as evidence to support
a claim of tax-free sales by the ALJ in SOAH proceedings.
(b) Requesting a refund hearing.
(1) If a taxpayer disagrees with the agency's denial
of a refund claim, the taxpayer may request a refund hearing by timely
submitting to the agency a written request for a refund hearing. This
written request must include a Statement of Grounds that complies
with the requirements set forth by §1.11 of this title and Tax
Code, §111.104 and §111.105.
(2) The request for a refund hearing must be filed
on or before the 60th day after the date the comptroller issues a
letter denying the claim for refund. A request for a refund hearing
that is not timely submitted will not be granted. An extension of
time for initiating a refund hearing may be requested subject to the
requirements of subsection (c) of this section.
(3) The request for a refund hearing and Statement
of Grounds must be timely submitted to the agency's Audit Processing
Section by one of the following methods:
(A) by regular (United States Postal Service or private
mail service), certified, or registered mail, or by hand-delivery,
to the following address: Texas Comptroller of Public Accounts, Audit
Processing Section, 111 E. 17th Street, Austin, Texas 78774-0100;
(B) by email to audit.processing@cpa.texas.gov; or
(C) by fax to (512) 463-2274.
(4) A refund hearing will not be granted if neither
the original request for a refund, nor the Statement of Grounds accompanying
a request for a refund hearing, state grounds on which a refund may
be granted.
(5) A taxpayer may not subsequently maintain a suit
for refund if a refund claim is denied and the taxpayer does not timely
request a hearing. See Tax Code, §111.104 and §112.151.
(c) Timely submission of the hearing request.
(1) A hearing request submitted by mail is considered
submitted by the date-stamp affixed by the agency mail room.
(2) A hearing request submitted by hand-delivery is
considered submitted on the date received by agency staff.
(3) A hearing request that is submitted electronically
is considered submitted on a date when it is received at any time
during the 24-hour period from 12:00 a.m. (midnight) through 11:59
p.m. on that date, and a hearing request received on a day the agency
is closed is considered filed on the next calendar day on which the
agency is open. The date of receipt shall be determined by the time
and date stamp recorded on the electronic transmission by the agency's
system.
(d) Extensions of time for initiating hearing process.
Requests to extend the due date for requesting a hearing under this
section may be granted in case of emergency or extraordinary circumstances.
Requests for extension will not be routinely granted. Requests received
after the expiration of the original due date will not be considered.
Requests will be granted or denied by the General Counsel of the Hearings
and Tax Litigation Division of the agency, and must be submitted by
one of the following methods:
(1) by regular (United States Postal Service or private
mail service), certified, or registered mail, or by hand-delivery,
to the following address: Texas Comptroller of Public Accounts, Administrative
Hearings Section, 1700 N. Congress Ave., Suite 320, Austin, Texas
78701-1436;
(2) by email to ahs.service@cpa.texas.gov; or
(3) by fax to (512) 463-4617.
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