The Administrative Appeals Officer will provide a written decision to the parties in the case. The decisions only applies to the taxpayer or return preparer in the case and cannot be used or cited as precedent or as the basis for new or alternative applications of the law. Decisions do not change or modify DOTAX policies and practices and the Administrative Appeals Officer’s decisions cannot be appealed.

AADR is optional for taxpayers and return preparers. A taxpayer or return preparer may withdraw its case from AADR by submitting written notification to the Administrative Appeals Officer. If Administrative Appeals Office determines that meaningful progress towards resolution has stopped, it may terminate a case with AADR by notifying the auditor or examiner and the taxpayer or return preparer in writing. Taxpayers and return preparers retain all applicable appeal rights as provided for under the law, provided that the time to file an appeal has not expired. For more information, see Other Appeal Options.

Page Last Updated: January 29, 2016