Why It’s Important to File a Hearing Request on Time After a Texas Sales Tax Audit
After completing a Texas sales tax audit, you have 60 days to request a hearing. Missing this deadline means your case will be transferred to the collections field office, where your best option may only be a two-year installment agreement.
By filing for a hearing within the 60-day window, the Comptroller’s office will assign you a hearing number. This number is essential to proceed with the appeals process. After the administrative hearing, you may also apply for insolvency. Even if the Comptroller denies your insolvency request, they will often offer a five-year installment agreement instead.

This five-year plan is highly beneficial—it typically waives both penalties and interest. For instance, in an audit covering 2017–2020, the auditor would normally assess interest from 2017 through the present. However, under the five-year agreement, you only pay the tax owed, divided evenly over 60 months. It’s the most favorable repayment option available.
Why It’s Important to File a Hearing Request on Time After a Texas Sales Tax Audit