34 Tex. Admin. Code § 1.5 - Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings
(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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.