If an FDDA fails to state the facts and legal basis on which it is based, what is the effect on the 30-day period to appeal to the CTA?

• A. The FDDA remains a valid final decision and the 30-day period starts from the date of receipt.
• B. The FDDA is void and cannot trigger the 30-day prescriptive period.
• C. The 30-day period starts from the date of protest.
• D. The 30-day period is extended by 60 days.

Answer: (B)

The key idea here is that an appeal clock only starts when there is a valid final decision. An FDDA must clearly state the facts and the legal basis for its findings. If those essential elements are missing, the FDDA is void from the outset. A void decision isn’t a decision that can be reviewed, so there’s nothing valid to appeal and no 30-day period to begin the appeal. In other words, without a proper factual and legal foundation, the FDDA cannot trigger the appeal window to the Court of Tax Appeals.