Section 1.10 - Requesting a Hearing(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, 1801 Congress Avenue, Suite 14.300, Austin, Texas 78701-1320;(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, 1801 Congress Avenue, Suite 14.300, Austin, Texas 78701-1320;(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, 1801 Congress Avenue, Suite 14.301, Austin, Texas 78701-1320;(2) by email to ahs.service@cpa.texas.gov; or(3) by fax to (512) 463-4617.34 Tex. Admin. Code § 1.10
The provisions of this §1.10 adopted to be effective December 16, 1996, 21 TexReg 11797; amended to be effective June 4, 1998, 23 TexReg 5729; amended to be effective September 4, 2001, 26 TexReg 6715; amended to be effective April 18, 2007, 32 TexReg 2138; Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019; Amended by Texas Register, Volume 47, Number 22, June 3, 2022, TexReg 3269, eff. 6/8/2022; Amended by Texas Register, Volume 49, Number 43, October 25, 2024, TexReg 8589, eff. 10/31/2024