In the Court of Tax Appeals, if the administrative claim is defective, will the judicial claim proceed under de novo review?

• A. Yes, defects do not bar because the court reviews de novo.
• B. No, the case is dismissed for defective administrative claim.
• C. Only if the agency acts on the claim.
• D. Only after a court orders.

Answer: (A)

Defective administrative claims don’t stop a judicial review in the Court of Tax Appeals because the court can conduct de novo review of the dispute. De novo review means the court re-examines the tax liability on the merits, considering evidence and arguments presented to it, not just what appeared in the administrative record. So even if the administrative filing had defects, the petition for review can still proceed, and the court will evaluate the case anew based on the evidence before it. This setup ensures taxpayers have a meaningful chance to have the merits of the tax assessment reviewed, rather than being barred by an initial filing flaw. The alternative outcomes—dismissal for a defective administrative claim, waiting for agency action, or needing a separate court order to proceed—don’t align with how de novo review operates in these proceedings.