Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 1.
CENTRAL ADMINISTRATION
Subchapter A. PRACTICE AND PROCEDURES
1.
PRACTICE AND PROCEDURES
34 TAC §1.6
The Comptroller of Public Accounts proposes an amendment
to §1.6, concerning extensions of time. The rule is being amended to
reflect current job titles that are assigned to attorneys in the comptroller's
Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who within the Comptroller's
office may approve an extension of time. This amendment is adopted under the
Tax Code, Title 2, and does not require a statement of fiscal implications
for small businesses. There is no significant anticipated economic cost to
individuals who are required to comply with the proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements the Tax Code, §111.009 and §111.105.
§1.6.Extensions of Time.
(a)
(No change.)
(b)
A motion for an extension of any other deadline in these
sections will not be granted unless good cause is established and the need
for the extension is not due to the moving party's neglect, indifference,
or lack of diligence. A motion must be made in writing at least seven days
prior to the expiration of the time period. In the event of an emergency,
a motion may be accepted if it is postmarked, sent by facsimile transmission,
or deposited with a private mail or courier service, postage or delivery charges
paid, not later than the date of the original deadline. Prior to the setting
of a hearing the
assistant general counsel
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102893
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.9
The Comptroller of Public Accounts proposes an amendment
to §1.9, concerning position letters. The rule is being amended to reflect
current job titles that are assigned to attorneys in the comptroller's Administrative
Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public whose findings will be
included in position letters. This amendment is adopted under the Tax Code,
Title 2, and does not require a statement of fiscal implications for small
businesses. There is no significant anticipated economic cost to individuals
who are required to comply with the proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.9.Position Letter
(a)
Following receipt of the taxpayer's statement of grounds,
documentary evidence, and any additional evidence requested by the
assistant
general counsel
[
(b)-(c)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102902
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.10
The Comptroller of Public Accounts proposes an amendment
to §1.10, concerning acceptance or rejection of position letter; motion
to dismiss petition or set for hearing. The rule is being amended to reflect
the current title of the comptroller's Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in providing new information regarding tax responsibilities.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with the
proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.10.Acceptance or Rejection of Position Letter; Motion To Dismiss Petition or Set for Hearing
(a)
The taxpayer must accept or reject, in whole or in part,
the position letter within 15 days after the day the position letter is dated;
however, note the extension exception in §1.6(b) of this title (relating
to Extensions of Time). A form for this purpose will be enclosed with the
position letter. Expiration of the 15-day period without the taxpayer filing
a motion to set or dismiss will result in the filing of a motion to dismiss
the hearing and dispose of the case according to the [
(b)-(e)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102903
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.11
The Comptroller of Public Accounts proposes an amendment
to §1.11, concerning modification of the position letter. The rule is
being amended to reflect current job titles that are assigned to attorneys
in the comptroller's Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who is responsible for
reducing to writing any modifications to the position letter. This amendment
is adopted under the Tax Code, Title 2, and does not require a statement of
fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.11.Modification of the Position Letter.
The position letter may be modified. Any modifications to the position
letter will be reduced to writing by the
assistant general counsel
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102904
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.13
The Comptroller of Public Accounts proposes an amendment
to §1.13, concerning initiation of an expedited hearing. The rule is
being amended to reflect the current title of the comptroller's Administrative
Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in providing new information regarding tax responsibilities.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with the
proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.13.Initiation of an Expedited Hearing.
(a)
A taxpayer may request an expedited hearing at the time
a petition for redetermination or written request for refund hearing is filed.
An expedited hearing is one conducted under the accelerated pre- hearing and
hearing timetable set forth in this section.
(b)
To obtain an expedited hearing, a taxpayer must do the
following at the time the petition for redetermination or written request
for refund hearing is filed:
(1)
request in writing the election of the expedited procedure
and specify whether an oral hearing or a hearing on written submissions is
preferred;
(2)
pre-file its statement of grounds and all evidence (other
than resale and exemption certificates) on which it intends to rely at the
hearing, including summaries of testimony of witnesses expected to be called
at an oral hearing. Contentions and evidence not pre-filed by the taxpayer
shall be deemed inadmissible;
(3)
agree to abbreviated discovery timetables in the event
the tax division should initiate discovery during the pre-hearing phase;
(4)
request an extended oral hearing, if desired;
(5)
agree to file resale and exemption certificates no later
than the date of hearing or by the 60th day from the date of the hearing request,
whichever occurs first, and to waive in writing the requirement of written
notice and the 60-day period for the presentation of certificates as provided
in Tax Code, §151.054(e); and
(6)
waive in writing the issuance of a proposed decision.
(c)
The general counsel or his designee shall, within ten days
of his receipt of a request for an expedited hearing, make a determination
as to whether the request qualifies for an expedited hearing. If it does not,
the taxpayer will be so notified in writing, and advised that either with
the filing of additional curative documentation the case can proceed on an
expedited basis or that the case will be placed on the agency's regular hearings
docket.
(d)
For good cause shown, a request for an expedited hearing
may be withdrawn; however, the waiver of the 60-day period pursuant to subsection
(b)(5) of this section cannot be withdrawn. A taxpayer's request for continuance,
or a request for an extended oral hearing filed after the initial request
for an expedited hearing, shall not be granted unless there is a showing of
good cause. Withdrawal of the request for an expedited hearing, or the granting
of a motion for continuance or an extended oral hearing, shall cause the hearing
to be set on the agency's regular hearings docket.
(e)
The
Administrative Hearings Section
[
(f)
A compliant expedited hearing request shall be set and
decided on the following timetable:
(1)
within 20 days of receipt of the request by the general
counsel or his designee an oral hearing or written submission closing date
not to exceed 60 days from the date of receipt of the request shall be set
by the Chief Administrative Law Judge;
(2)
a date, not to exceed 50 days from the date of receipt
of the request by the general counsel or his designee, shall be set as a deadline
for the Tax Division to file a written response to the taxpayer's statement
of grounds and pre-filed evidence;
(3)
a final decision shall be issued as follows:
(A)
if no audit amendment is required in order to issue the
final decision, within 45 days of the date of the oral hearing or the date
the written submission record closes; or
(B)
if an audit amendment is required in order to issue the
final decision, within 75 days of the date of the oral hearing or the date
the written submission record closes; and
(4)
a motion for rehearing may be filed as provided in §1.29
of this title (relating to Motion for Rehearing).
(g)
Hearings conducted pursuant to the expedited timetable
established in this section shall not be subject to the provisions of §§1.9,
1.10, 1.11, 1.14, 1.15, 1.16, 1.20, and 1.27 of this title (relating to Rules
of Practice and Procedure).
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102894
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.14
The Comptroller of Public Accounts proposes an amendment
to §1.14, concerning notice of setting. The rule is being amended to
reflect current job titles that are assigned to attorneys in the comptroller's
Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who is responsible for
responding to the taxpayer's reply to the position letter. This amendment
is adopted under the Tax Code, Title 2, and does not require a statement of
fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
amendment.
Comments on the proposal may be submitted Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.14.Notice of Setting.
(a)
Upon receipt of a motion to set, the assigned administrative
law judge will send a notice to the parties giving:
(1)
the date, time, and place of the oral hearing, the date
the record will close in a written submission hearing, or other disposition
of the hearing;
(2)
the legal authority and jurisdiction under which the hearing
is to be held;
(3)
the date any legal brief or additional facts in reply to
the position letter is due; and
(4)
the date any response by the
assistant general counsel
[
(b)
The notice of setting for hearings pursuant to the Tax
Code, §154.1142 or §155.0592, will include:
(1)
the date, time, and place of the oral hearing;
(2)
the legal authority and jurisdiction under which the hearing
is to be held;
(3)
the asserted factual basis for the alleged violation(s);
and
(4)
the date any legal brief or additional facts in reply to
the notice of setting is due.
(c)
All notices of setting issued pursuant to the Tax Code,
Chapters 154 or 155, will be sent certified mail, return receipt requested;
except for the notices of setting issued pursuant to the Tax Code, §§154.114(c),
154.309(d), 155.059(c) or §155.186(d), which will be sent by first class
mail.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102895
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.16
The Comptroller of Public Accounts proposes an amendment
to §1.16, concerning response to the administrative hearings section.
The rule is being amended to reflect current job titles that are assigned
to attorneys in the comptroller's Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who within the Comptroller's
office is responsible for the response of the Administrative Hearings Section.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with the
proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.16.Response of the Administrative Hearings Section [
(a)
If the taxpayer presents additional facts or legal arguments
in a reply to the position letter, the
assistant general counsel shall
[
(b)
For hearings pursuant to the Tax Code, §154.1142 or §155.0592,
the
Administrative Hearings Section
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102896
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.20
The Comptroller of Public Accounts proposes an amendment
to §1.20, concerning continuances (postponement of hearings). The rule
is being amended to reflect the current title of the comptroller's Administrative
Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in providing new information regarding tax responsibilities.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with the
proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.20.Continuances (Postponement of Hearing).
A motion for continuance of a contested case set for oral hearing must
be in writing and filed with the assigned administrative law judge at least
seven days prior to the date that the matter is to be heard. If an emergency
occurs less than seven days prior to the hearing date, a motion for continuance
may be filed. The motion must show that there is good cause for the continuance
and that the need is not caused by neglect, indifference, or lack of diligence.
A copy of the motion must be served upon all other parties of record at the
time of filing. If the
Administrative Hearings Section
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102897
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.33
The Comptroller of Public Accounts proposes an amendment
to §1.33, concerning discovery. The rule is being amended to reflect
current job titles that are assigned to attorneys in the comptroller's Administrative
Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who within the Comptroller's
office may be assigned to a contested case. This amendment is adopted under
the Tax Code, Title 2, and does not require a statement of fiscal implications
for small businesses. There is no significant anticipated economic cost to
individuals who are required to comply with the proposed amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.33.Discovery.
(a)-(e)
(No change.)
(f)
Requests for disclosure. A party may obtain disclosure
from another party of the information or material listed herein by serving
the other party--at any time after a contested case has been assigned to
an assistant general counsel
[
(1)-(5)
(No change.)
(g)
(No change.)
(h)
Interrogatories to parties. Any party may serve upon any
other party written interrogatories to inquire about any matter within the
scope of discovery except matters covered by subsection (g) of this section.
An interrogatory may inquire whether a party makes a specific legal or factual
contention and may ask the responding party to state the legal theories and
to describe in general the factual bases for the party's claims or defenses,
but interrogatories may not be used to require the responding party to marshal
all of the available proof or the proof the party intends to offer at hearing.
Written interrogatories are to be answered by the party served, or, if the
party served is a public or private corporation or partnership or association,
by an officer or agent who must furnish such information as is available to
the party. Interrogatories may be served at any time after a contested case
has been assigned to
an assistant general counsel
[
(1)-(3)
(No change.)
(i)
(No change.)
(j)
Request for admission.
(1)
At any time after a contested case has been assigned to
an assistant general counsel
[
(2)-(3)
(No change.)
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102898
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
34 TAC §1.39
The Comptroller of Public Accounts proposes an amendment
to §1.39, concerning dismissal of case. The rule is being amended to
reflect current job titles that are assigned to attorneys in the comptroller's
Administrative Hearings Section.
James LeBas, Chief Revenue Estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. LeBas also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of adopting
the amendment will be in clarifying for the public who within the Comptroller's
office has the responsibilities related to dismissing a case. This amendment
is adopted under the Tax Code, Title 2, and does not require a statement of
fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
amendment.
Comments on the proposal may be submitted to Ken Nordeman, Deputy General
Counsel for Administrative Hearings, General Counsel Division, P.O. Box 13528,
Austin, Texas 78711.
This amendment is proposed under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements Tax Code, Chapter 111.
§1.39.Dismissal of Case.
If a motion to dismiss is filed by a taxpayer based upon agreement
reached among the parties as reflected in the position letter or any supplement
to it, or upon the taxpayer's decision to abandon the case, a decision will
be issued which conforms with the position letter or the agreement reached
among the parties. The
assistant general counsel
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on May 23, 2001.
TRD-200102899
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: July 8, 2001
For further information, please call: (512) 463-4062
hearings attorney
] may approve one extension of the time to reply to a position letter
of not more than 14 days. Any additional extension may be granted, for good
cause shown, only by the general counsel or his designee. After a hearing
is set, a motion for an extension of filing deadlines should be addressed
to the assigned administrative law judge and will be ruled upon by him. A
copy of a motion for extension of a filing deadline must be provided to all
parties.
hearings attorney
], a position letter will
be sent to the taxpayer. The position letter will accept or reject, in whole
or in part, each contention of the taxpayer
, and
[
. The position
letter will
] set forth what the
assistant general counsel
[
hearings attorney
] finds is properly subject to or exempt from
taxation.
tax division's
] position
of the Administrative Hearings Section
.
hearings attorney
] and sent to the taxpayer. A new 15-day period
for acceptance or rejection by the taxpayer begins on the day the modified
position letter is dated if it is issued prior to the notice of setting being
issued.
tax
division
] may petition the Administrative Law Judge for conversion from
an expedited to a regular hearing for good cause shown, including, but not
limited to, the need for additional policy consideration of issues raised,
the need for extended discovery, for reasons of agency policy or court case
hold, or for extended examination of records presented by the taxpayer. The
Administrative Law Judge shall rule on such motion on the basis of written
pleadings submitted by the parties.
hearings attorney
] to the taxpayer's reply to the position
letter is due.
Tax Division ].
hearings attorney should
] file a response by the date specified
in the notice of setting. If the taxpayer files a reply to the position letter
containing no additional facts or legal arguments, the
assistant general
counsel
[
hearings attorney
] is not required to file a response.
Any response filed must state the legal position of the
Administrative
Hearings Section
[
tax division
], and any factual disagreement,
on each issue or argument raised by the taxpayer.
tax division
] is
not required to file a response. However, if the permit holder presents additional
facts or legal arguments in its reply, the
Administrative Hearings Section
[
tax division
] may file a response no later than seven calendar
days prior to the oral hearing.
tax
division
] increases the amount of tax deficiency at or before the time
of hearing, the taxpayer is entitled to a 30-day continuance to obtain and
produce further evidence applicable to the items upon which the increase is
based.
a hearings attorney
] but no
later than 90 days before the scheduled date of the oral hearing or the date
on which the record of a written submission hearing is scheduled to close--the
following request: "Pursuant to §1.33(f) of this title (relating to Discovery),
you are requested to disclose, within 30 days of service of this request,
the information or material described in that section." A party may request
disclosure of any or all of the following:
a hearings
attorney
]. Interrogatories served upon the comptroller may be answered
by the comptroller's designee who shall sign and verify the answers as required
by subsection (h)(3) of this section.
a hearings attorney
], a party
may serve upon any other party a written request for the admission, for purposes
of the pending contested case only, of the truth of any matter within the
scope of subsection (b) of this section set forth in the request that relates
to statements or opinions of fact or the application of law to fact, including
the genuineness of any documents described in the request. Copies of the documents
shall be served with the request unless they have been or are otherwise furnished
or made available for inspection and copying. Whenever a party is represented
by an attorney or representative of record, service of a request for admissions
shall be made on his attorney or representative. A true copy of any objection
to the request together with a copy of the request shall be filed promptly
in the administrative law judge clerk's office by the party making the objection.
If no objection is filed to a request, the written answer and the request
shall be filed with the assigned administrative law judge by the
assistant
general counsel
[
hearings attorney
] no later than seven days
prior to the date of the oral hearing or by the closing of the record of a
written submission hearing.
hearings
attorney
] may move to dismiss a case based upon agreement reached among
the parties, for want of prosecution, or for failure to state a claim upon
which relief can be granted as required by §1.7 of this title (relating
to Content of Statement of Grounds; Preliminary Conference) and §1.42
of this title (relating to Definitions). The motion must be served on all
parties and their authorized representatives at their last known address.
If there is no reply from the taxpayer within 15 days to the
assistant
general counsel's
[
hearings attorney's
] motion to dismiss,
a decision will be issued either dismissing the case and fixing the deficiency
as the amount determined by the
Administrative Hearings Section
[
tax division
] or otherwise disposing of the case according to
the position last taken by the
Administrative Hearings Section
[
tax division
]. All motions to dismiss that are based upon a representation
that both parties have agreed to dismiss a contested case, on the basis that
all issues have been settled, shall be in writing and signed by both parties
or their authorized representatives.