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 administrative hearing n. a hearing before any governmental agency or before an administrative law judge. Such hearings can range from simple arguments to what amounts to a trial. There is no jury, but the agency or the administrative law judge will make a ruling. (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 administrative law judge n. a professional hearing officer who works for the government to preside over hearings and appeals involving governmental agencies. They are generally experienced in the particular subject matter of the agency involved or of several agencies. who hear contested cases under the Administrative Procedure Act Administrative Procedure Act n. the Federal Act which established the rules and regulations for applications, claims, hearings and appeals involving governmental agencies. . 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 decision should be "de novo [Latin, Anew.] A second time; afresh. A trial or a hearing that is ordered by an appellate court that has reviewed the record of a hearing in a lower court and sent the matter back to the original court for a new trial, as if it had not been previously heard nor decided. " in Travis County district court. Special attention should be paid to petitions and other pleadings due to be filed or other scheduled Texas tax administrative hearing actions during January 2007. This is a very positive development for taxpayers. Jones Day has advocated making this change for years. Comptroller Combs should be applauded for her integrity and efforts. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. Mr David Cowling David Cowling (born ?, in Doncaster) was a professional footballer who is best remembered for being at Huddersfield Town during the 1970s & 1980s. He started his career at Mansfield Town, before moving to the Terriers in 1977. Jones Day 2727 North Harwood Dallas Texas 75201-1515 UNITED STATES United States, officially United States of America, republic (2005 est. pop. 295,734,000), 3,539,227 sq mi (9,166,598 sq km), North America. The United States is the world's third largest country in population and the fourth largest country in area. Tel: 2165863939 Fax: 2165790212 E-mail: mimakarchuk@jonesday.com URL URL in full Uniform Resource Locator Address of a resource on the Internet. The resource can be any type of file stored on a server, such as a Web page, a text file, a graphics file, or an application program. : www.jonesday.com Click Here for related articles (c) Mondaq Ltd, 2007 - Tel. +44 (0)20 8544 8300 - http://www.mondaq.com |
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