Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 1 - CENTRAL ADMINISTRATION
Subchapter A - PRACTICE AND PROCEDURES
Division 1 - PRACTICE AND PROCEDURES
Section 1.32 - Dismissal of Case

Universal Citation: 34 TX Admin Code § 1.32

Current through Reg. 50, No. 13; March 28, 2025

(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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