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SOAH DOCKET NO. 304-23-09211
CPA HEARING NO. 118,078
RE: **************
TAXPAYER NO: **************
AUDIT OFFICE: **************
AUDIT PERIOD: September 1, 2013 THROUGH December 31, 2016
Sales And Use Tax/RDT
BEFORE THE COMPTROLLER
OF PUBLIC ACCOUNTS
OF THE STATE OF TEXAS
GLENN HEGAR
Texas Comptroller of Public Accounts
DANIEL NEUHOFF
Representing Respondent
**************
Representing Petitioner
COMPTROLLER’S DECISION
This decision is considered final on August 11, 2023, unless a motion for rehearing is timely filed; this date of finality is calculated based on the Administrative Procedure Act (APA).[1] The failure to timely file a motion for rehearing may result in adverse legal consequences.
Administrative Law Judge (ALJ) Keneshia Washington of the State Office of Administrative Hearings (SOAH) issued a Proposal for Decision (PFD) that includes Findings of Fact and Conclusions of Law. SOAH served the PFD on each party and each party was given an opportunity to file exceptions and replies with SOAH in accordance with SOAH’s rules of procedure. The ALJ recommended that the Comptroller adopt the PFD as written.
After review and consideration, IT IS ORDERED that the PFD is adopted as written.
The result from this Decision is Attachment A. The ALJ’s recommendation letter is Attachment B. The PFD as written is Attachment C. Attachments A, B, and C are incorporated by reference.
Attachment A reflects a liability.[2]
The total sum of the tax, penalty, and interest is due and payable 20 days after a comptroller’s decision becomes final.[3] If such sum is not timely paid, an additional penalty of 10 percent of the taxes due will accrue.
SIGNED on this 17th day of July 2023
GLENN HEGAR
Comptroller of Public Accounts
By: Lisa Craven
Deputy Comptroller
Attachment A, Texas Notification of Hearing Results
Attachment B, ALJ’s recommendation letter
Attachment C, Proposal for Decision as written
ATTACHMENT C
SOAH Docket No. 304-23-09211
TCPA Hearing No. 118,078
**************
TAXPAYER NO: **************
v.
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
BEFORE THE STATE OFFICE OF ADMINISTRATIVE HEARINGS
Proposal for Decision
The Tax Division (Staff) of the Texas Comptroller of Public Accounts (Comptroller) assessed ************** (Petitioner) for successor liability under Texas Tax Code §§ 111.020 and .024 for the sales and use tax liabilities of COMPANY A (Predecessor). Petitioner requested redetermination, contending it is not a successor of Predecessor because she does not own any equipment from Predecessor and has never been associated with Predecessor. In this Proposal for Decision (PFD), the Administrative Law Judge (ALJ) recommends that the assessment against Petitioner be affirmed.
I. NOTICE, JURISDICTION, AND PROCEDURAL HISTORY
Staff referred the contested case to the State Office of Administrative Hearings (SOAH) and, on January 5, 2023, issued a Notice of Hearing by Written Submission to Petitioner. On the same date, ALJ Keneshia Washington issued an Order Setting Written Submission Requirements, which set the written submission hearing, filing deadlines, and record close date. Petitioner’s husband, **************, represented Petitioner. Perry S. Heitman represented Staff. The contested case record closed on April 17, 2023. There are no contested issues of notice or jurisdiction; therefore, those matters are set out in the Findings of Fact and Conclusions of Law without further discussion.
II. REASONS FOR DECISION
A. Evidence
Staff submitted the pleadings the parties exchanged before the case was referred to SOAH and offered the following exhibits:
1. Texas Notice of Tax/Fee Due;
2. Exam Documents;
3. Tax Application Summary of Predecessor;
4. ************** Appraisal District Property Taxes for Predecessor;
5. Taxpayer Search for Predecessor;
6. Texas Secretary of State Filings: Predecessor, Texas Public Information Reports for Report Years 2016, 2018, and 2019;
7. January 17, 2018 Texas Notification of Exam Results: Predecessor;
8. Comptroller’s Decision No. 116,475 (2019);
9. Texas Secretary of State Certificate of Involuntary Termination of Predecessor;
10. Westlaw Public Records People Finder: **************;
11. ************** County, Texas, Assumed Name Filing of Petitioner;
12. Texas Tax Registration Application Summaries, Petitioner;
13. Sale Taxpayer Search: Petitioner;
14. ************** County Central Appraisal District Record for ADDRESS A, CITY, Texas;
15. Requests for Waiver of Penalty for Late Report and/or Payment;
16. Comptroller’s Customer Information Control System (CICS) MTTRLI Reports;
17. Google Maps Screen Print of ADDRESS B, CITY, and September 22, 2022, Photograph; and
18. Petitioner’s Reply to Position Letter Consisting of Selection Form with Attached Documents.
Petitioner offered the following exhibits attached to its Reply to the Position Letter:
1. Letter from Texas Department of Public Safety to ************** & INDIVIDUAL;
2. Texas Department of Transportation Motor Carrier Credential System Report for Predecessor; and
3. Contract for Deed Between COMPANY A. and COMPANY B
B. Agreed Adjustments
AHS recommends a partial waiver of interest from August 1, 2021, through August 30, 2022.
C. MATERIAL FACTS ESTABLISHED BY THE EVIDENCE
On June 17, 2009, COMPANY A (Seller) and COMPANY B (Purchaser) executed a contract regarding the sale of the land and improvements thereon located at ADDRESS B, CITY, Texas. ************** signed on behalf of Purchaser. At the time of signing, ************** address was ADDRESS A., CITY, Texas.
Per its Certificate of Formation, Predecessor was formed on February 5, 2010, with ************** as a managing member. The North American Industry Classification System (NAICS) attributed to Predecessor is 213112 – Support Activities for Oil and Gas Operations.
INDIVIDUAL prepared a Texas sales tax application on behalf of Predecessor, showing Predecessor’s physical business address as ADDRESS B, CITY, Texas, Predecessor’s mailing address as ADDRESS C, CITY, Texas, and************** address as ADDRESS A, CITY, Texas. Predecessor’s first taxable sale date was January 1, 2011.
The Report Year 2016, 2018, and 2019 Texas Franchise Tax Reports for Predecessor show ************** and INDIVIDUAL as managing members. The reports show the business address as PO Box **************, CITY, Texas and ************** personal address as ADDRESS A, CITY, Texas.
Staff initiated a sales and use tax compliance audit of Predecessor for the period September 1, 2013, through December 31, 2016. On January 17, 2018, Staff issued Predecessor a Texas Notification of Audit Results assessing sales tax, a partial 10% late-filed penalty, and accrued interest. Predecessor requested a redetermination hearing, and a hearing number was assigned. After Predecessor failed to respond to Staff’s position letter, Staff filed a motion to dismiss for failure to respond to the position letter. The Comptroller issued a Comptroller’s Decision granting Staff’s motion. Attachment A to the Comptroller’s Decision is a Texas Notification of Hearing Results with a statement date of November 26, 2019, showing the total sales and use tax, penalty, fees, and interest due. Predecessor’s sales and use tax audit assessment was final on December 16, 2019.
On November 19, 2019, Petitioner filed an assumed name certificate with ************** County confirming that she would conduct business under the name of ************** at ADDRESS A, CITY, Texas. On February 14, 2020, ************** filed a Texas Tax Registration Application (Application) on behalf of Petitioner as an individual dba **************. The Application was filed two days after the Enforcement Division of the Comptroller issued freezes on Predecessor’s account. In the Application, the place of business is designated as a home office located at ADDRESS A, CITY, Texas and the first taxable sale date is shown as December 1, 2019. The NAICS attributed to Petitioner is 213112 – Support Activities or Oil and Gas Operations.
On September 28, 2020, the Texas Secretary of State issued a Certificate of Involuntary Termination to Predecessor for failing to maintain a registered agent or registered office address in Texas after having been given 90 days of notice of the failure. Subsequently, on November 16, 2020, **************, acting as supervisor for Predecessor, requested a waiver of penalty for late report and/or payment for sales and use tax due for the third quarter of September 2020 on behalf of Petitioner. ************** prepared the sales and use tax reports on behalf of Petitioner, including the periods of October, November, December of 2020; January, February, April through November of 2021; and February, April through August of 2022.
On February 25, 2021, Staff issued Petitioner a Texas Notice of Tax/Fee Due for sales and use tax covering the period from September 1, 2013, through December 31, 2016. The notice was issued under Texas Tax Code Sections 111.020 and/or 111.024, and 111.022 due to the acquisition of Predecessor.
Petitioner requested redetermination of the assessment, arguing that Staff failed to meet its burden to establish a prima facie case of a transfer of Predecessor to Petitioner. Specifically, Petitioner contends that she did not acquire any assets from Predecessor. Staff contends the evidence supports a finding that Predecessor’s business assets were transferred to Petitioner without receiving reasonably equivalent value for the business assets, or the transfer of the business was through a fraudulent transfer or sham transaction with the intent to evade, hinder, delay, or prevent the collection of an outstanding tax liability. Therefore, Staff argues, Petitioner is liable for Predecessor’s tax debts.
D. ALJ’S ANALYSIS AND RECOMMENDATIONS
1. Texas Tax Code § 111.020
Texas Tax Code § 111.020 provides that if a person who is liable for an amount under Title 2 sells the business or the stock of goods of the business or quits the business, then the successor to the seller shall withhold an amount from the purchase price sufficient to pay the amount due, unless the seller first obtains a receipt from the Comptroller showing that the amount has been paid or a certificate stating that no amount is due. If the purchaser of the business or stock of goods fails to do so, the purchaser is liable for the delinquent taxes to the extent of the value of the purchase price.
Texas Tax Code § 111.020 is an imposition statute. Therefore, in a successor liability redetermination hearing, Staff bears the initial burden to establish, prima facie, that imposition of successor liability is appropriate. See, e.g., Comptroller’s Decision No. 107,836 (2014). A prima facie case is one that allows a fact finder to infer the fact at issue and rule in the party’s favor. See Black’s Law Dictionary (11th ed. 2019); see also, Comptroller’s Decision No. 104,533 (2012). Staff must show that Predecessor sold its business or stock of goods to Petitioner, that Predecessor was liable for a sales and use tax deficiency, and that its liability was final and unpaid at the time Petitioner was assessed as a successor. See Comptroller’s Decision Nos. 109,500 (2014), 106,871 (2013).
When determining if a business has been or will be sold, the Comptroller will examine the transaction to determine what the parties to the transaction intended to buy and sell. 34 Tex. Admin. Code § 3.7(d). The answer in each situation will depend on the type of business involved. Id.
A seller may have sold a business even when few assets were transferred. Depending on the type of business involved, a business may be sold if an owner sells:
1. a building, land, furniture, fixtures, inventory, and the right to use the seller’s trade name; or
2. all the capital assets of a business; or
3. the name and goodwill of a business; or
4. all the inventory of a business; or
5. fixed assets and realty necessary to operate a similar business as the seller at the same location. Id.
In the present case Predecessor operated a business providing support activities or oil and gas operations with a mailing address of ADDRESS C, CITY, Texas 79760 and a physical address of ADDRESS B, CITY, Texas 79765. Since its formation, ************** was a managing member with an address of ADDRESS A, CITY, Texas. Two days after the Comptroller’s enforcement actions against Predecessor, ************** filed a Texas Tax Registration Application on behalf of Petitioner as an individual dba **************. The sales tax application shows that Petitioner would operate a business providing support activities or oil and gas operations with a mailing address of ADDRESS C, CITY, Texas 79760 and a physical home office located at the shared home of ************** and Petitioner at ADDRESS A, CITY, Texas. Moreover, ************** filed sales and use tax returns on Petitioner’s behalf. Predecessor was involuntarily terminated the following year.
As a practical matter, Predecessor’s assets were always in the possession and control of Petitioner, as the wife of a ************** who was managing member of Predecessor and had signatory authority over the company that purchased the building where Predecessor operated. Moreover, when Predecessor was terminated, ************** acted on behalf of Petitioner’s business, conducting the same business as Predecessor and retaining ownership of the physical building where Predecessor carried out business. The totality of the circumstances illustrates that there was an acquisition of Predecessor’s business by Petitioner.
The ALJ finds that there is sufficient evidence to prove, prima facie, that Petitioner acquired the business assets of Predecessor, an entity with outstanding tax liabilities. However, based on the plain language of Section 111.020, applicability of the statute requires a sale of the business for consideration. Because there is no evidence demonstrating that at least some consideration passed between the parties in exchange for the business transfer, Staff failed to meet its prima facie burden to establish Petitioner’s liability as a successor under Texas Tax Code § 111.020.
2. Texas Tax Code Section 111.024
Staff also contends Petitioner acquired the business or the assets of the business through a fraudulent transfer or sham transaction. Texas Tax Code § 111.024(a) provides that a person who acquires a business or the assets of a business from a taxpayer through a fraudulent transfer or a sham transaction is liable for any tax, penalty, and interest owed by the taxpayer. Texas Tax Code § 111.024(b) provides that a transfer of a business or the assets of a business is considered a fraudulent transfer or a sham transaction if the taxpayer made the transfer or undertook the transaction:
1. with intent to evade, hinder, delay, or prevent the collection of any tax, penalty, or interest owed under this title; or
2. without receiving a reasonably equivalent value in exchange for the business or business assets subject to the transfer or transaction.
Staff has a prima facie burden to establish that Petitioner falls within the category of taxpayers the Legislature intended to tax in a Texas Tax Code § 111.024 assessment. See Comptroller’s Decision Nos. 44,886 and 44,890 (2005). If Staff meets its burden, then Petitioner is required to show, by a preponderance of evidence, that the assessment is incorrect. See Comptroller’s Decision Nos. 101,355 (2013), 104,681 (2012), 100,503 (2009); see also 34 Tex. Admin. Code § 1.26(e).
As set out above, Petitioner did not purchase Predecessor’s business for consideration. However, under Texas Tax Code § 111.024, it is the acquisition of a business, and not strictly the purchase of a business, that is considered. See e.g., Comptroller’s Decision No. 116,532 (2021).
The ALJ finds that Staff’s evidence demonstrates that Petitioner acquired Predecessor’s business and Predecessor did not receive a reasonably equivalent value in exchange for Predecessor’s business or business assets. Therefore, the ALJ concludes Petitioner acquired Predecessor’s business through a fraudulent transfer or a sham transaction. See Tex. Tax Code § 111.024(b)(2). Petitioner failed to demonstrate, by a preponderance of the evidence, that it did not acquire Predecessor’s business or that Predecessor received a reasonably equivalent value in exchange for Predecessor’s business or business assets. The assessment of successor liability against Petitioner under Texas Tax Code § 111.024 should be upheld.
Texas Tax Code § 111.024(c) includes several factors to determine whether Petitioner acquired Predecessor’s business with intent to evade, hinder, delay, or prevent the collection of any tax, penalty, or interest owed under Texas Tax Code § 111.024(b)(1). Based on the facts described above, the transfer was to a spouse, a managing member of Predecessor retained control of the assets, and Predecessor was apprised of collection action by the Comptroller against Predecessor before the transfer. Hence several factors under Texas Tax Code § 111.024(c) support the conclusion that Petitioner acquired Predecessor with intent to evade tax and the applicability of Texas Tax Code § 111.024(b)(1). However, the applicability of Texas Tax Code § 111.024(b)(1) is moot given the applicability of Texas Tax Code § 111.024(b)(2).
III. FINDINGS OF FACT
1. On June 17, 2009, COMPANY A (Seller) and COMPANY B (Purchaser) executed a contract regarding the sale of the land and improvements thereon located at ADDRESS B, CITY, Texas. ************** signed on behalf of Purchaser. At the time of signing, ************** address was ADDRESS A, CITY, Texas.
2. COMPANY A (Predecessor) was formed on February 5, 2010, with **************as a managing member. INDIVIDUAL prepared a Texas sales tax application on behalf of Predecessor, showing Predecessor’s mailing address as ADDRESS C, CITY, Texas, ************** address as ADDRESS A, CITY, Texas, and Predecessor’s physical business address as ADDRESS B, CITY, Texas.
3. Predecessor’s first taxable sale date was January 1, 2011.
4. The North American Industry Classification System (NAICS) attributed to Predecessor is 213112 – Support Activities or Oil and Gas Operations.
5. The Report Year 2016, 2018, and 2019 Texas Franchise Tax Reports for Predecessor show ************** and INDIVIDUAL as managing members. The reports show the business address as ADDRESS C, CITY, Texas and ************** personal address as ADDRESS A, CITY, Texas.
6. The Tax Division (Staff) of the Texas Comptroller of Public Accounts (Comptroller) initiated a sales and use tax compliance audit of Predecessor for the period September 1, 2013, through December 31, 2016.
7. On January 17, 2018, Staff issued Predecessor a Texas Notification of Audit Results assessing sales tax, a partial 10% late-filed penalty, and accrued interest.
8. Predecessor requested a redetermination hearing, and a hearing number was assigned.
9. After Predecessor failed to respond to Staff’s position letter, Staff filed a motion to dismiss.
10. The Comptroller issued a Comptroller’s Decision granting Staff’s motion and making the sales and use tax audit final on December 16, 2019. Attachment A to the Comptroller’s Decision is a Texas Notification of Hearing Results with a statement date of November 26, 2019, showing the total sales and use tax, penalty, fees, and interest due.
11. On November 19, 2019, Petitioner filed an assumed name certificate with ************** County confirming that she would conduct business under the name of ************** at ADDRESS A, CITY, Texas. On February 14, 2020, ************** filed a Texas Tax Registration Application (Application) on behalf of Petitioner as an individual dba **************.
12. The place of business is designated as a home office located at ADDRESS A, CITY, Texas. The first taxable sale date is shown on the Application as December 1, 2019. The NAICS attributed to Petitioner is 213112 – Support Activities or Oil and Gas Operations.
13. The Application was filed two days after the Enforcement Division of the Comptroller issued freezes on Predecessor’s account.
14. On November 16, 2020, on behalf of Petitioner, **************, acting as supervisor for Predecessor, requested a waiver of penalty for late report and/or payment for sales and use tax due for the third quarter of September 2020.
15. ************** prepared the sales and use tax reports on behalf of Petitioner, including the periods of October, November, December of 2020; January February, April through November of 2021; and February, April through August of 2022.
16. On September 28, 2020, the Texas Secretary of State issued a Certificate of Involuntary Termination to Predecessor for failing to maintain a registered agent or registered office address in Texas after having been given 90 days of notice of the failure.
17 On February 25, 2021, Staff issued Petitioner a Texas Notice of Tax/Fee Due for sales and use tax covering the period from September 1, 2013, through December 31, 2016. The notice was issued under Tex. Tax Code Sections 111.020 and/or 111.024, and 111.022 due to the acquisition of Predecessor.
18. Petitioner timely requested redetermination of the assessment.
19. Staff referred the contested case to the State Office of Administrative Hearings (SOAH), and, on January 5, 2023, issued Petitioner a Notice of Hearing by Written Submission. The notice contained a statement of the nature of the hearing; a statement of the legal authority and jurisdiction under which the hearing was to be held; a reference to the particular sections of the statutes and rules involved; and a short, plain statement of the factual matters asserted or an attachment that incorporated by reference the factual matters asserted in the complaint or petition filed with the state agency.
20. On January 5, 2023, ALJ Keneshia Washington issued an Order Setting Written Submission Requirements, which set the written submission hearing, filing deadlines, and record close date.
21. The record closed on April 17, 2023.
22. Staff agreed to waive interest from August 1, 2021, through August 30, 2022.
IV. CONCLUSIONS OF LAW
1. The Comptroller has jurisdiction over this matter. See Tex. Tax Code ch. 111.
2. SOAH has jurisdiction over matters related to the hearing in this matter, including the authority to issue a proposal for decision with findings of fact and conclusions of law. See Tex. Gov’t Code ch. 2003.
3. Staff provided proper and timely notice of the hearing. See Tex. Gov’t Code ch. 2001; Tex. Tax Code § 111.009.
4. If a person who is liable for an amount under Title 2 of the Texas Tax Code (State Taxation) sells the business or the stock of goods of the business or quits the business, then the successor to the seller shall withhold an amount from the purchase price sufficient to pay the amount due, unless the seller first obtains a receipt from the Comptroller showing that the amount has been paid or a certificate stating that no amount is due. Tex. Tax Code § 111.020(a); 34 Tex. Admin. Code § 3.7(a).
5. If the purchaser of the business or stock of goods fails to obtain a receipt from the Comptroller showing that the amount has been paid or a certificate stating that no amount is due, the purchaser is liable for the delinquent taxes to the extent of the value of the purchase price. Tex. Tax Code § 111.020(b); 34 Tex. Admin. Code § 3.7(a).
6. Staff bears the initial burden to establish, prima facie, that imposition of successor liability is appropriate. See, e.g., Comptroller’s Decision No. 107,836 (2014).
7. A prima facie case is one that allows a fact finder to infer the fact at issue and rule in the party’s favor. See Black’s Law Dictionary (11th ed. 2019); see also Comptroller’s Decision No. 104,533 (2012).
8. Staff must show that Predecessor sold its business or stock of goods to Petitioner, that Predecessor was liable for a sales and use tax deficiency, and that its liability was final and unpaid at the time Petitioner was assessed as a successor. See Comptroller’s Decision Nos. 109,500 (2014), 106,871 (2013).
9. Once Staff meets its prima facie burden, the burden shifts to Petitioner to prove by a preponderance of the evidence that the imposition of successor liability was incorrect. 34 Tex. Admin. Code § 1.26(e).
10. Under Section 111.020, Staff’s evidence must establish that a person (the predecessor) sold a business or stock of goods, and that some amount of consideration passed from the alleged successor. See, e.g., Comptroller’s Decision No. 111,401 (2015).
11. When determining if a business has been or will be sold, the Comptroller will examine the transaction to determine what the parties to the transaction intended to buy and sell. The answer in each situation will depend on the type of business involved. 34 Tex. Admin. Code § 3.7(d).
12. A seller may have sold a business even when few assets were transferred. Depending on the type of business involved, a business may be sold if an owner sells (1) a building, land, furniture, fixtures, inventory, and the right to use the seller’s trade name; (2) all the capital assets of a business; (3) the name and goodwill of a business; (4) all the inventory of a business; or (5) fixed assets and realty necessary to operate a similar business as the seller at the same location. 34 Tex. Admin. Code § 3.7(d).
13. There is sufficient evidence to prove, prima facie, that Petitioner acquired the business assets of Predecessor, an entity with outstanding tax liabilities.
14. Staff failed to meet met its prima facie burden to show that imposition of successor liability against Petitioner under Texas Tax Code § 111.020 is appropriate.
15. A person who acquires a business or the assets of a business from a taxpayer through a fraudulent transfer or a sham transaction is liable for any tax, penalty, and interest owed by the taxpayer. Tex. Tax Code § 111.024(a).
16. A transfer of a business or the assets of a business is considered to be a fraudulent transfer or a sham transaction if the taxpayer made the transfer or undertook the transaction without receiving a reasonably equivalent value in exchange for the business or business assets subject to the transfer or transaction. Tex. Tax Code § 111.024(b)(2).
17. For an assessment under Texas Tax Code § 111.024, Staff has a prima facie burden to establish that Petitioner falls within the category of taxpayers the Legislature intended to tax. See Comptroller’s Decision Nos. 44,886 and 44,890 (2005).
18. If Staff meets its prima facie burden, then Petitioner is required to show, by a preponderance of evidence, that the assessment is incorrect. See Comptroller’s Decision Nos. 101,355 (2013), 104,681 (2012), 100,503 (2009); see also 34 Tex. Admin. Code § 1.26(e).
19. Staff met its prima facie burden to show that Petitioner acquired Predecessor’s business and Predecessor did not receive a reasonably equivalent value in exchange for Predecessor’s business or business assets.
20. Petitioner failed to demonstrate, by a preponderance of the evidence, that it did not acquire Predecessor’s business or that Predecessor received a reasonably equivalent value in exchange for Predecessor’s business or business assets.
21. Petitioner acquired Predecessor’s business through a fraudulent transfer or sham transaction, and the assessment of successor liability against Petitioner under Texas Tax Code § 111.024 should be upheld.
SIGNED June 8, 2023
KENESHIA WASHINGTON
PRESIDING ADMINISTRATIVE LAW JUDGE
ENDNOTES:
[1] The date calculated is 25 days after this decision is signed. See APA, Tex. Gov’t Code § 2001.146(a); S.B. 1095, Acts 2017, 85th Leg. For additional guidance, refer to the Frequently Asked Questions Related to Motions for Rehearing, found here: http://comptroller.texas.gov/taxes/publications/96-1789.pdf
[2] At present, insufficient information is available to determine which items and amounts are disputed or undisputed for purposes of Tex. Tax Code, Ch. 112. In the absence of this information, the Comptroller will assume the entire amount of the assessment, as it appears in Comptroller’s Decision Attachment A, the Notification of Hearing Results, remains in dispute. If Petitioner intends to sue the comptroller to dispute an amount of tax, penalty, or interest assessed in a deficiency redetermination or jeopardy determination under Tex. Tax Code, Ch. 111, Petitioner is required to file a motion for rehearing that “states the specific grounds of error and the disputed amounts associated with the grounds of error.” Tex. Tax Code § 112.201(a)(3). Petitioner should refer to Tex. Tax Code, Ch. 112, for further guidance regarding a suit after redetermination.