What is the difference between requesting the setting of hearing and requesting the assignment of an ALJ?
When the Comptroller submits a request to docket a case for the setting of hearing, the case is ready to be heard on the merits by an ALJ. SOAH notifies the Comptroller as to when the hearing on the merits will be held and the Comptroller issues a notice of hearing to the taxpayer. In contrast, when the request for the assignment of an ALJ is made, SOAH assigns the tax case to an ALJ, and the assigned ALJ takes appropriate actions on any matters presented by the parties.
