Dino Marcaccio
President
Former Texas Comptroller State Tax Auditor

Howdy Texas Taxpayer 

Have you filed for a REDETERMINATION HEARING with (SOAH) State Office of Administrative Hearings?

Texas Tax Group is here to help!  Texas Tax Group was founded in 2007 with the motto: NO TAXATION WITHOUT REPRESENTATION.  We will review your audit and administrative hearing status at NO COST and give you our initial impression of your case.  Our opinion will be HONEST.  Do keep in mind that you do have the option of District Court as well.

Dino Maraccio is an ex-Texas Comptroller auditor (16 years) and the president of Texas Tax Group.  Over the last 15 years, his firm has grown to include 15 ex-Texas Comptroller auditors, supervisors, and tax policy experts.

 Staff page – https://texastaxgroup.wpengine.com/your-team

 Texas Tax Group has been involved in 100’s of Texas Comptroller Redetermination Hearings and has also defended over 6,000 sales & use tax audits. It should be noted that you (i.e., the Petitioner) have a 90% chance of losing your Administrative Hearing decision. 

THE REDETERMINATION / ADMINISTRATIVE HEARING PROCESS

 The hearings process is lengthy and starts with you filing a STATEMENT OF GROUNDS FOR HEARING after you received your TAX BILL (i.e., Notification of Audit Results).   A hearing was then granted and you were given 60 DAYS to work again with your auditor.  This is often referred to as the 60 DAY PERIOD.  Often the auditor will grant you no tax reduction or not enough.  After the 60 DAY PERIOD, you were then assigned to a Texas Comptroller Hearings Attorney.  Eventually, the hearings attorney will issue what is called a POSITION LETTER. Often this letter denies all of your contentions and offers no reduction.  If any reduction is granted it will be listed in this document.

 If you do not agree with the POSITION LETTER you will have 45 days to issue your REPLY TO THE POSITION LETTER.  You should be careful to be building your ‘body of evidence and a strong case during this entire time.  The hearings attorney will then issue what is called a REPY TO THE PETITIONERS REPLY TO THE POSITION LETTER. This document is most cases completely denies your contentions.  After this, the hearings attorney will ask if you would like an ORAL (via online video) HEARING or a WRITTEN SUBMISSIONS hearing.

 At this time you will receive a very important notice titled: ORDER #1 – SETTING ORAL (or WRITTEN) SUBMISSION HEARING.  This document outlines the basic requirements that the agency hearings attorney and the Petitioner (you) are expected to understand about the ‘hearing’.  If you are representing yourself then you should refer to the agency document titled: Guide to the Self-Represented Litigants.  Although you can represent yourself there are several actions that must be taken to protect your rights including (but not limited to): issuing final pleadings/contentions, optional discovery requests, providing final exhibits, providing witness list, stipulations, and setting motions.  All this must be done electronically.

 I would strongly suggest requesting an ORAL HEARING.  Keep in mind 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, is always better to request an ORAL HEARING.  But also keep in mind they can swear in and question anyone you have listed as a witness.

 The bottom line is that HEARINGS ARE HARD and you usually lose.  If we believe you have a chance of winning we will then offer to represent you with your hearing.  There is also an option called INSOLVENCY which, although hard to prove, can provide for a reduction of the audit if the judge agrees.  We can also attempt to reduce your assessment and avoid a hearing.  This happens when the hearing’s attorney agrees to reduce or dismiss the audit assessment and issue what is called a MOTION TO DISMISS.

 The last option is to seek a SETTLEMENT.  Please understand that the Texas Comptroller does NOT ‘make deals’ as far as reducing the tax due on any audit unless the hearings attorney agrees with your position/contentions.  I have NEVER seen that done.  However, on a case-by-case basis, the Texas Comptroller may consider certain other SETTLEMENT OPTIONS prior to a hearing.  Our Settlement Coordinator (Margie Merwin) can discuss those options with you if needed.

 TEXAS TAX GROUP has negotiated over 200 SETTLEMENTS over the last 15 years