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 1.5 - Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings

Universal Citation: 34 TX Admin Code § 1.5

Current through Reg. 49, No. 52; December 27, 2024

(a) Filing requirement with SOAH. A party shall file documents that are required to be filed with SOAH in accordance with SOAH Rules of Procedure. The date of filing is determined by SOAH Rules of Procedure. The parties should refer to SOAH Rules of Procedure, 1 TAC §§ 155.51(Jurisdiction); 155.53 (Request to Docket Case); and 155.101 (Filing Documents).

(b) Filing requirement with the Office of Special Counsel for Tax Hearings. Contested case documents required to be filed with the Office of Special Counsel for Tax Hearings are:

(1) a motion to dismiss under Government Code, § 2001.056 (Informal Disposition of Contested Case);

(2) a motion for rehearing and related motions under Government Code, §§ 2001.141 - 2001.147 (Contested Cases: Final Decisions and Orders; Motions for Rehearing);

(3) a reply to a motion filed with the Office of Special Counsel for Tax Hearings; and

(4) a brief or reply brief under § 1.34 of this title (relating to Comptroller's Decisions and Orders).

(c) Contact information for the Office of Special Counsel for Tax Hearings. Contested case documents required to be filed with the Office of Special Counsel for Tax Hearings may be filed by email to specialcounsel.filings@cpa.texas.gov; by fax to (512) 936-6190; by mail addressed to Office of Special Counsel for Tax Hearings, P.O. Box 13528, Austin, Texas 78711-3528; or by hand-delivery addressed to Office of Special Counsel for Tax Hearings, 111 E. 17th Street, Austin, Texas 78774.

(d) Date of filing with the Office of Special Counsel for Tax Hearings.

(1) The filing date of a document filed by mail is determined by the date-stamp affixed by the comptroller's mail room.

(2) The filing date of a document filed by hand-delivery is determined by the date recorded by staff at the comptroller's security desk at 111 E. 17th Street, Austin, Texas 78774.

(3) The filing date of a document filed electronically is determined by the date stamp recorded on the electronic transmission received by the comptroller. The date will be based on the 24-hour period from 12:00 a.m. (midnight) through 11:59 p.m. The filing date of an electronic document received on a date that the comptroller's office is closed will be the next date that the comptroller's office is open.

(4) Non-conforming documents. The Office of Special Counsel for Tax Hearings may notify a filing party about a filing error when a filed document fails to conform to this title. To preserve the filing date when a filed document fails to include a certificate of service required by § 1.6 of this title (relating to Service of Documents on Parties), the Office of Special Counsel for Tax Hearings may identify the error and request the filing party to resubmit the document in a conforming format by a deadline.

(e) Upon a taxpayer's request, the Office of Special Counsel for Tax Hearings will provide documentation demonstrating the actual date a document is filed with the Office of Special Counsel for Tax Hearings.

(f) If the Office of Special Counsel for Tax Hearings provides no document to demonstrate the actual date of receipt of a document properly filed in accordance with this section, then other relevant and reliable documents are acceptable proof of date of receipt. A certificate of service under § 1.6 of this title is not acceptable proof that a document was filed or the date it was received in accordance with this section.

(g) Settlement documents. The parties should refer to § 1.31 of this title (relating to Resolution Agreements) and § 1.32 of this title (relating to Dismissal of Case), for guidance regarding the process for resolving a contested case by agreement and, if applicable, guidance on when to file a motion to dismiss after a resolution agreement.

(h) Service required. On the same date that a document is filed, it must also be served as described in § 1.6 of this title.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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