When does SOAH obtain jurisdiction over a tax case?
Jurisdiction is obtained when the Comptroller refers a contested case to SOAH either to set the case for hearing or to assign an ALJ to the case. A referral is made by filing a completed Request to Docket Case form with SOAH’s Docketing Division. Case Docketed at SOAH Upon receipt of the Request to Docket Case form, SOAH’s Docketing Division will assign a docket number that will reflect the referring agency’s code, the fiscal year when the case was referred to SOAH, and the tax type of the case. To illustrate, SOAH Docket Number 304-07-2185.
