Field Tax Procedures Manual, Ch 8, Sec 8.4 - Post Coverage Hearings, Sec 8.5

[ 8.4.1 - Accts Examiner Actions ][ 8.4.2 - Rule 13 Decision Unacceptable to the Employer ]

The following sections explain what actions an employer can take after the hearing decision is received.

The Accounts Examiner carefully reviews the Commission's decision.
If the decision supports the Tax Department's position, the Accounts Examiner will contact the employer to collect any balance due. Please note - the employer has the right to appeal a Commission Decision.
If the decision reverses or amends the Tax Department's position, the Accounts Examiner will determine what actions are required and adjust the Employer's tax account as required.
If the employer accepts the decision by the Commission, obtain any additional reports and monies due as required by standard operating procedures. Reference Chapter 1 - "Appeals Decisions" for additional information.
Take your actual Coverage Hearing notes, exhibits and post hearing summation to your Team for use in your Regional Tax training program.

If the decision rendered by the Commission in a Rule 13 Hearing is not acceptable to the employer:

An employer may request a motion for rehearing by sending in a written request. If the request is received in the Tax Office, send the request to the Special Hearings Department via regular tax mail. A motion for rehearing will not be granted unless the following three criteria are met.

There must be an offering of new evidence which was unavailable at the Rule 13 hearing.
There must be a compelling reason why the evidence was not presented earlier, and
There must be specific explanation of how consideration of the evidence would change the outcome of the case.

A rehearing may also be granted in the following two situations.

When the employer did not appear at the Rule 13 hearing and there was good cause for the non-appearance. If such good cause is found, the rehearing will address the merits of the case.
When a solely jurisdictional or procedural problem is not detected or recognized until after a Commission decision has been issued, the Commission may take appropriate action to correct the problem at the motion for rehearing level.

When a rehearing request is granted by the Commission proceed to place a Code 10 Stop on the account.
A request for rehearing will be denied unless it can be shown there are substantial reasons for the Commission to grant the rehearing.
An employer whose request for rehearing has been denied and still disputes a Rule 13 Commission decision has two courses of action:

Pay the disputed amount, request the refund and when refused a refund, file suit in Travis County District Court, or
Refuse to pay the disputed amount and litigate when the Commission takes action to collect.

In the past, when employers requested information on hearings, TWC provided a Rule 13 written guide. This guidebook was provided by the Special Hearings Department. This booklet is no longer available. Employers and TWC employees can now access Texas Workforce Commission Rule 13 Tax Coverage Hearings (40 TAC 815.113) information online.

[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Quarterly & Adjustment Reports ] [ Ch 3 - B-27 Investigations ] [ Ch 4 - Collections ] [ Ch 5 - Forms Used by Accts Examiners ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 8.0 - Rule 13 Tax Coverage Hearings ] [ 8.1 - Purpose of Rule 13 Hearings ] [ 8.2 - Rule 13 Hearing Authority ] [ 8.3 - Procedures - General ] [ 8.4 - Post Coverage Hearing Actions ] [ 8.5 - Rule 13 Employer Assistance ]
Chapter 8: Rule 13 Tax Coverage Hearings	comments to: Tax Department

Chapter 8: Rule 13 Tax Coverage Hearings

8.4 Post Coverage Hearing Actions

8.4.1 Accounts Examiner Actions

8.4.2 Rule 13 Decision Unacceptable to the Employer

8.5 Rule 13 Employer Assistance