Alexander v. Department of Revenue

Blackwell, Judge.

The Department of Revenue determined that Herald J. A. Alexander underpaid his income taxes for several years, and it assessed additional taxes, as well as penalties and interest, against him, an assessment with which Alexander does not agree. The law recognizes a number of procedures by which a taxpayer can dispute such an assessment, and Alexander elected to dispute his assessment by commencing proceedings under the auspices of the Georgia Administrative Procedure Act.1 The dispute was referred for initial decision to an administrative law judge with the Office of State…