(a) Before SOAH acquires jurisdiction over a contested case (see 1 TAC §155.51), taxpayers' requests to extend any deadlines imposed by this subchapter must be submitted to the Tax Hearings Attorney assigned to the case. A request will be granted if it shows good cause and the need is not caused by neglect, indifference, or lack of diligence. Requests must be served upon other parties of record.
(b) After SOAH acquires jurisdiction over a contested case (see 1 TAC §155.51), motions to extend filing deadlines and motions for continuance must be filed with SOAH pursuant to 1 TAC §155.307 and any applicable orders of the ALJ assigned to the case. If the agency increases the amount of tax deficiency at or before the time of hearing, the taxpayer is entitled to a 30-day continuance of the hearing to obtain and present evidence applicable to the items on which the additional claim is based.
(c) For extensions of the deadline to file a motion for rehearing of a decision or order, or a reply to a motion for rehearing, refer to §1.35(d) of this title (concerning Motion for Rehearing).

Source Note: The provisions of this §1.8 adopted to be effective January 1, 2019, 43 TexReg 8126