Who issues the final decision in a tax case?
Once the PFD, and the letter of recommendation on exceptions, if applicable, have been sent to the Comptroller, the ALJ’s role is complete. The Comptroller will make the final decision and will issue the final written decision/order and will attach the final figures to the final written decision/order. If you have any question as to the status of the final decision/order, please do not contact SOAH because we have no information as to when the Comptroller will issue the final decisions/orders.
