Texas Register, Volume 11, Number 19, Pages 1163-1244, March 11, 1986 Page: 1,219
1163-1244 p. ; 28 cm.View a full description of this periodical.
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(2) The taxpayer will be given a
written response either agreeing to settle pen-
alty or interest or refusing to settle penalty
or interest.
(3) Should the taxpayer's request
for settlement be denied, the taxpayer shall
have three working days in which to request
in writing a meeting with the audit manager
to set out the reasons why settlement of pen-
alty or interest should be granted.
(4) No less than 10 days from the
receipt of the request, the audit manager
shall meet with the taxpayer and hear his rea-
sons for settlement.(5) The taxpayer will be advised of
the acceptance or rejection of the settlement
of penalty or interest in the audit cover let-
ter sent with the copy of the audit schedules.
(b) Procedure for requesting settle-
ment, nonaudit. The procedure for settle-
ment of penalty or interest in situations other
than audits shall be handled in the same
manner as outlined in subsection (a) of this
section except that the written request should
be directed to Tax Administration Division
in Austin.
(c) Availability of the hearing process.
The settlement of penalty or interest is nota contested case, is not subject to the hear-
ings process, and may not be raised during
either a redetermination or refund hear-
ing.
Issued In Austin, Texas, on March 3, 19868.
TRD-8602148 Bob Bullock
Comptroller of Public
AccountsEffective date: March 3, 1986
Expiration date: July 1, 1986
For further Information, please call
(512) 483-4606.
* *4 Emergency Rules March 11, 1986 11 TexReg 1219
4p Emergency Rules
March 11, 1986 11 TexReg 1219
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Texas. Secretary of State. Texas Register, Volume 11, Number 19, Pages 1163-1244, March 11, 1986, periodical, March 11, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243767/m1/57/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.