SB1385 Skip the Office of Administrative Hearings (OAH) in TPT refund claims (D Farnsworth - 2018)
A compromise agreement with DOR requires a taxpayer to “meet and confer” with a DOR
appeals officer prior to skipping OAH. This step provides an opportunity for both sides to
determine if the appeal can be resolved earlier in the process due to a factual dispute or if it
makes sense to skip OAH because a legal interpretation is required to resolve the issue.
ATRA and DOR agreed this step will serve to simplify and expedite the appeals process.

After conferring with a DOR designated appeals officer, taxpayers have the option to skip
OAH and appeal directly to BOTA and/or Tax Court.

POA: Current statute authorizes DOR to disclose confidential taxpayer information to any principal
officer, a person designated by a principal officer or any person designated in a resolution by
the corporate board of directors. This narrow definition has been an obstacle for both DOR
and taxpayers to discuss tax disputes in an efficient manner. ATRA worked with DOR to
define a “principal officer” to include a chief executive officer, president, secretary, treasurer,
vice president of tax, chief financial officer, chief operating officer, chief tax officer or any
other corporate officer that has the authority to bind the taxpayer on matters related to state