When you disagree with an audit assessment or other determination from the Texas Comptroller, the redetermination process gives you a formal opportunity to dispute the decision before an independent reviewer within the agency. Understanding this process helps you protect your rights and potentially reduce or eliminate the assessed liability.
A motion for redetermination must be filed within 60 days of the date on the notice of determination. This deadline is strictly enforced. Missing it generally means losing your right to dispute the assessment administratively, leaving payment or litigation as your only options.
Your motion should identify the specific items you’re disputing, the legal and factual basis for your position, and the relief you’re requesting. Vague objections aren’t effective. You need to explain exactly why the Comptroller’s determination is wrong and what the correct result should be.
After you file your motion, the Comptroller will assign your case to a redetermination hearing officer. This person is separate from the auditor who issued the original assessment, providing a fresh review of the disputed issues. The hearing officer reviews your arguments, considers any additional evidence you provide, and may request additional information.
A redetermination hearing isn’t like a court proceeding. It’s typically informal, conducted by telephone or in-person meeting. You can present documents, explain your position, and respond to questions from the hearing officer. The evidentiary rules are relaxed compared to formal litigation, but you still need to support your arguments with credible evidence.
The hearing officer will issue a written decision either upholding, modifying, or reversing the original determination. If you win, the assessment is adjusted accordingly. If you lose, you can either accept the decision, pay the tax, or escalate to the State Office of Administrative Hearings or district court.
Timing is important throughout this process. Respond to deadlines promptly, provide requested information quickly, and follow up if you haven’t heard anything in a reasonable time. Letting your case go dormant rarely helps.
Professional representation often improves outcomes in redetermination proceedings. Tax professionals understand what arguments carry weight, what evidence is most persuasive, and how to present your case effectively.
If you’ve received a determination you believe is wrong, schedule a consultation to discuss the redetermination process and whether it’s right for your situation.
