Texas Comptroller Transfers Administrative Tax

On January 9, 2007, Texas Comptroller Combs announced that she has transferred the administrative tax hearing process in Texas from the Comptroller's Office to the State Office of Administrative Hearings (SOAH).   The Comptroller’s Press Release is available at: http://www.window.state.tx.us/news2007/070109soah.html.

The transfer is intended to provide taxpayers with a fair and impartial administrative hearing.  SOAH is an independent agency consisting of administrative law judges who hear contested cases under the Administrative Procedure Act.  SOAH administrative law judges are not under the control of the Comptroller, a very positive difference from the previous tax hearing process.

Pending administrative tax hearings will likely be transitioned to SOAH.  Comptroller hearings scheduled during January have been continued to future dates.  Future tax hearings will be brought under the rather unique SOAH procedural rules.  Judicial review and appeal following an adverse SOAH