SB1385 Skip the Office of Administrative Hearings (OAH) in TPT refund claims (D Farnsworth - 2018)
https://apps.azleg.gov/BillStatus/BillOverview/70539
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.