如果你已经被审计销售, 酒, or franchise tax and do not think you owe the tax assessment, 你可以申请一个 再决定/行政听证. Your only other option is to pay the assessment by the deadline (60 days for non-fraud audits, 20天进行舞弊审计).
事实上，请愿者(i.e., businesses that file for a hearing) will lose over 90% of these decisions. 我知道这听起来不公平. 这是. My firm has been involved with 100’s of administrative hearings regarding audit assessments or denied refund requests. I can tell you it is difficult to win any case at a formal hearing. I would suggest not going all the way to a hearing if you can avoid it. 稍后会详细介绍.
我们在这里帮助(如果需要). 德州税务集团成立于2007年，其宗旨是: 无代表不纳税. Yes, I know I borrowed that phrase from the American Revolution. 但我觉得很合适. I am the president of this Texas Sales/Use tax consulting firm and an ex-Texas Comptroller auditor (16 years).
在过去的15年里, TEXAS TAX GROUP has grown to include 15 ex-Texas Comptroller auditors, 监事, 和税收政策专家- http://locations.ridetheslipstream.com/your-team. TEXAS TAX GROUP has been involved in 100s of Texas Comptroller Redetermination Hearings and defended over 6,销售/使用税务审计. 你可以看到我们是谁，如果你点击这个链接 www.locations.ridetheslipstream.com.
听证会的过程是漫长的，首先要提交一份 聆讯理由陈述书 在收到你的税单(i.e.，审核结果通知书) 见#1 -税单样本. You should become familiar with the filing requirements for filing a Redetermination (Administrative) Hearing (见#2 -税单样本-第2页).
如果审计主任同意举行听证会, then you are given 90 days from the notification date to work again with your original auditor (unless your original auditor was a “contract auditor”). 这个扩展通常被称为 90天期的信 (见#3 -听证会批准信“90天信””).
Usually, the auditor during this time will not grant any tax reduction. After the 90-DAY PERIOD expires, you will then be assigned to a Texas Comptroller Hearings Attorney. 最终，听证会律师会发出 位置信 (参见#4 -求职信样本). Often this letter denies all of your contentions and offers little to no reduction. If any reduction is granted, it will be listed in this document.
如果你不同意 位置信，你有45天的时间 回复职位信息R. If you do not reply to the Position Letter within 45 days (or do not request an extension to reply, your case could be dismissed for “Want of Prosecution” (no reply). Building a stronger case with your Reply to the Position is important. It is always best to continue to develop your “body of evidence” to support your case with additional accounting records, 研究文档, 和书面争论(s)发展. This is your last “best” opportunity to build your case in writing or through direct contact with the hearings attorney. Yes, you can directly call the hearings attorney to discuss your case. 然而，不要期望听到同情的声音.
然后听证会律师会发出 回复上访者对职位的回复信 (参见#5 -对求职信的回复). This document will respond to all contentions and written evidence provided. In most cases, the hearings attorney will deny your contentions. If any concessions are granted they will be contained in the REPLY. 在这之后, the hearings attorney will send you a document that asks if you would still like to proceed with the hearings process. And if so, would you like either an ORAL (via online video) 听证会或书面意见书听证会 (see #6 – Request for Petitioner to request written or oral hearings option).
At this time, you will receive a very important notice titled: 命令#1 -设置口头(或书面)提交听证会 (参见#7 -命令#1 -听证会规则). This document outlines the basic requirements that the agency hearings attorney and the Petitioner (you) are expected to understand about the “hearing.”
如果你是为自己辩护, you should refer to the agency document titled Guide to the Self-Represented Litigants (参见#8 - link to Texas Comptroller站点). 尽管你可以代表自己, 必须采取几项行动来保护你的权利, including (but not limited to): issuing final pleadings/contentions, 可选的发现请求, 提供最终的展品, 提供证人名单, 规定, 和设置运动. 主计长要求你用电子方式完成所有这些工作.
我强烈建议您 口语听力 option. Keep in mind that before COVID, all ORAL HEARINGS were held in person. But for now, they are all held via video unless an exception is made. ORAL HEARINGS give you the chance to cross-examine the auditor and any other experts the Comptroller decides to present at hearings. In my opinion, it is always better to request an 口语听力. But it is also important to know that they can swear in and question anyone you have listed as a witness.
底线就是这样 听证会是复杂的 而你，请愿者，输掉了超过90%的时间. 还有一个选项叫做 破产 (参见#9 -资不抵债要求) which, although hard to prove, can reduce the audit if the judge agrees. 我看过上百次听证会的决定, and rarely have I seen a reduction based on an insolvency claim. IMO, the safest option is to SETTLE the audit/refund request somehow. 这是, convince your hearings attorney that you are right so they can agree to reduce the audit assessment or grant the refund request and dismiss the hearing. 这个选项通常不会发生. 如果是，律师会签发 驳回 (见附件#10 -驳回动议).
最后一个选择是寻找一个 结算 在你接近最后的庭审日期之前. It is important to note that the Texas Comptroller does not “make deals,比如同意按1美元支付50美分. 我从来没见过这样的事. However, on a case-by-case basis, the Texas Comptroller may consider 解决方案 在听证会之前. TEXAS TAX GROUP has a Settlement Coordinator (Margie Merwin) that can discuss the specific available settlement terms/options based on your assessments and the strength of your case.
Please note that TEXAS TAX GROUP has negotiated over 400 结算S during the hearings process over the last 15 years. If you are being audited or already in the hearings process, then let us help. 我们将 免费审核你的审计 并告诉你我们的初步意见.
恐龙Marcaccio, 总统 (ex-Texas Comptroller Auditor, 16 Years)