A coverage hearing is an audience granted to individuals and employing
units, at the discretion of the Commission, in employer disputes concerning
tax liability or questions relating to contributions or reimbursements.
The Commission decision in each case is final and may only be appealed to
the Commission. The Tax Department DOES NOT appeal Commission decisions.
The purpose of Rule 13 tax hearings is to afford employing units a hearing
in cases involving tax liability or questions relating to contributions
or reimbursements. Upon conclusion of the hearing, the attorney prepares
a proposed decision for the Commissioners' consideration. The proposal includes
a statement of facts, conclusions, and decision. The Commissioners of the
Texas Workforce Commission consider and decide the cases at their regularly
scheduled docket meetings.
The following sections quote the law in the Texas Unemployment Compensation
Act and The Texas Workforce Rules.
"...The commission shall administer this subtitle and may adopt
rules, make expenditures, require reports, conduct investigations, and take
other action it considers necessary to fulfill that duty."
Section 815.113 Commission Hearings Involving Coverage and Contributions
or Reimbursements states:
- In all situations not specifically provided for in the Act or in the
rules of the Agency, a hearing may, at the discretion of the Commission,
be afforded an employing unit upon its written request, in any case involving
tax liability or any question relating to contributions or reimbursements.
Hearings under this section shall continue to be termed Rule 13 Hearings.
The written request for hearing may be filed by hand delivery, mail, common
carrier, facsimile (fax) transmission, or other method approved by the
Agency in writing, at a local tax office or the Texas Workforce Commission,
101 East 15th Street, Austin, Texas 78778-0001.
- The Commission may on its own motion set a hearing to secure the facts
to establish the status of any individual or employing unit under any
section of the Act.
- The Commission may designate a representative to preside over the hearing.
Hearings shall be conducted by telephone conference call unless the supervisor
of the hearing officers or the supervisor's designee determines that an
in-person hearing is necessary. The hearings will be scheduled and, if
an in-person hearing, held at a place designated by the supervisor of
the hearings officers or the supervisor's designee in accordance with
paragraphs (1)-(3) of this section and the applicable provisions in this
chapter.
- Written notice of the date and time of the hearings shall be given
to the parties, and the location if it is an in-person hearing, at least
10 days before the date of the hearing; but if a setting at an earlier
date is requested by an individual or employing unit, the supervisor
of the hearings officers or the supervisor's designee may at the supervisor's
discretion grant that request, if the granting of the request will not
prejudice the rights of any other party to the proceedings, including
the Agency itself. The notice shall be mailed to the parties at their
last-known addresses.
- In these proceedings before a hearings officer, all parties shall
be given an opportunity for full, fair, and impartial hearing. The hearings
shall be conducted in the manner deemed most suitable to ascertain the
facts and to determine the rights of the parties. All testimony taken
shall be under oath and subject to the right of cross-examination by
any adverse party, and it shall be recorded. When necessary, the hearing
officer may order the taking of depositions. The submission of written
briefs, affidavits, and other written memoranda may be required.
- A witness, whose attendance at a hearing is required, may be allowed
a fee and mileage on the same basis and to the same extent as is provided
for witnesses under 815.18 of this chapter (relating to General Rules
for Both Appeal Stages).
- The Commission, following each hearing, shall issue a decision, which
shall resolve the questions involving tax liability or any question relating
to contributions or reimbursements which arose at the hearing. Copies
of written decisions of the Commission shall be furnished the parties
to the hearings.
- A decision of the Commission shall become final 30 days after the date
of mailing unless, within the 30 day-period, the proceeding is either
reopened by a Commission order or by a party to the proceeding filing
a written motion for reconsideration in accordance with the provisions
of Subsection 815.17(g) of this chapter (relating to General Rules for
Both Appeal Stages). The motion for reconsideration is sent to the address
listed in the decision. A decision is not binding on a person who was
not a party to a proceeding conducted under this section.
