Current through Reg. 49, No. 45; November 8, 2024
Section 1.20 - Docketing Oral and Written Submission Hearings(a) Selecting oral or written submission hearings. A hearing at SOAH may be conducted orally or by written submission. Before docketing the case at SOAH, the Tax Hearings Attorney assigned to the case will request that each party select either an oral hearing or a written submission hearing. If any party selects an oral hearing, the parties must agree to at least three potential oral hearing dates before the case is docketed at SOAH. If no party selects an oral hearing, the hearing will be by written submission.(b) Docketing. After the type of hearing has been determined pursuant to subsection (a) of this section, the AHS will file a Request to Docket Case form with SOAH that conforms to the SOAH Rules of Procedure (see 1 TAC § 155.53). The form shall state whether the hearing is to be conducted orally or by written submission. If the hearing is to be conducted orally, the AHS will provide the agreed potential oral hearing dates with the Request to Docket Case form.(c) SOAH jurisdiction. SOAH acquires jurisdiction after the Request to Docket Case form has been filed (see 1 TAC § 155.51).(d) Notice of hearing. After SOAH has docketed a case, the AHS will prepare a Notice of Hearing to all parties in accordance with Government Code, § 2001.051 and § 2001.052, and 1 TAC § 155.401. The Notice of Hearing will incorporate the SOAH hearing number and, if the hearing is to be conducted orally, the date and time of the oral hearing. The AHS will file with SOAH and serve on all parties the Notice of Hearing and copies of all pleadings served on the agency by the taxpayer and on the taxpayer by the agency, including, but not limited to, the Statement of Grounds, Position Letter, Reply, any Response, and any exhibits or attachments to those pleadings. The AHS may also file and serve with the Notice of Hearing any additional exhibits that it intends to offer at the hearing.(e) Additional filings. Additional pleadings, exhibits, and other documents offered by any party must be filed and served in accordance with the SOAH Rules of Procedure and any orders issued by the ALJ.(f) Motions to convert. After SOAH acquires jurisdiction, any party may file a motion to convert an oral hearing to a written submission hearing, or convert a written submission hearing to an oral hearing, according to the SOAH Rules of Procedure.34 Tex. Admin. Code § 1.20
The provisions of this §1.20 adopted to be effective March 30, 1979, 4 TexReg 868; amended to be effective September 1, 1983, 8 TexReg 2810; amended to be effective February 26, 1992, 17 TexReg 1314; amended to be effective September 4, 2001, 26 TexReg 6717; amended to be effective April 18, 2007, 32 TexReg 2138; Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019