Help With Texas Comptroller Notices in Houston

Common notices I see

• Notice of Intent to Forfeit (Form 05-211). The business missed this year’s franchise tax report. If you don’t fix it, the business loses its right to do business in Texas.
• Notice of Forfeiture (Form 05-213). The forfeiture has already happened. The fix is to file the missing reports and pay what’s due, then reinstate the business.
• Late franchise or sales tax reports. These are bills for penalties and interest on a report or payment that came in late.
• Audit results. The Comptroller has decided you owe more tax after reviewing your records.

What late filing costs

• If you owe tax: there’s a penalty of 5% of the tax if it’s paid 1 to 30 days late, or 10% after 30 days. Interest starts 61 days after the due date.
• A $50 penalty: the Comptroller’s site says it’s charged on each report filed after the due date. On the late no-tax-due reports I’ve filed, the Comptroller hasn’t been charging it. The law still allows it, so I file as soon as possible.
• If the business is under the no-tax-due threshold ($2.65 million for 2026 and 2027 reports), it owes no franchise tax. It still has to file its Public Information Report or Ownership Information Report, and skipping that report can lead to forfeiture. What to file when you owe no franchise tax.

Watch the 60-day deadline

If the notice is a determination, such as an audit result, you have 60 days from the date it was issued to ask for a redetermination hearing. If you let that pass, the amount becomes final. Send me the letter as soon as you get it.

Penalty waivers

The Comptroller can waive penalties, and sometimes interest, when you have a good reason. You generally have to be current on every report and payment first. Most people aren’t eligible if they got a waiver in the past two years. You don’t have to pay the penalty before asking.

How I help

• I read the notice and pull your account history so we know exactly which periods are open.
• I prepare and file the missing franchise tax reports, Public Information Reports or sales tax reports.
• I request penalty waivers in writing when you qualify.
• If the business was forfeited, I walk you through getting it reinstated.
• If you owe the IRS too, I handle both. See IRS Tax Resolution.

What it costs

There’s no fixed fee. I quote in writing after I’ve read your notice. Book a free 15-minute consultation.

Sources: Tex. Tax Code §§ 111.009, 111.060, 111.061, 111.103, 151.703, 171.251 and 171.362; 34 Tex. Admin. Code § 3.5; Texas Comptroller Forms 05-211, 05-213 and 89-224.

Related: IRS Tax Resolution · IRS Penalty Relief · Unfiled Tax Returns