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 1.7 - Ex Parte Communications

Universal Citation: 34 TX Admin Code § 1.7

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

(a) Prohibited ex parte communications.

(1) Government Code, § 2001.061(a) states, "Unless required for the disposition of an ex parte matter authorized by law, a member or employee of a state agency assigned to render a decision or to make findings of fact and conclusions of law in a contested case may not directly or indirectly communicate in connection with an issue of fact or law with a state agency, person, party, or a representative of those entities, except on notice and opportunity for each party to participate."

(2) The prohibition on ex parte communications includes oral and written communications.

(3) The prohibition on ex parte communications applies for the duration of a contested case. A contested case generally begins with a request for redetermination of a deficiency or jeopardy determination, or a request for hearing following denial of a request for refund. A contested case generally ends when a decision is final.

(4) The prohibition on ex parte communications includes communications with the following persons who participate in rendering decisions:
(A) the comptroller of public accounts;

(B) the deputy comptroller;

(C) staff of the Office of Special Counsel for Tax Hearings; and

(D) any ALJ assigned to the contested case.

(b) Permitted ex parte communications. Government Code, § 2001.061(c) allows a decision-maker to communicate ex parte with an agency employee who has not participated in a hearing in the case for the purpose of using the special skills or knowledge of the agency and its staff in evaluating evidence. For example, the deputy comptroller may communicate with an employee of the Tax Policy Division who has not participated in the hearing.

(c) The recipient of a prohibited ex parte communication may notify the other parties of the content of the communication and provide an opportunity for the other parties to respond. For purposes of this subsection, a "recipient" is one or more of the individuals identified in subsection (a)(4) of this section.

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