Which of the following is NOT an essential content of a final decision on the disputed assessment (FDDA)?

• A. Specific facts of the case and the applicable law, rules, regulations, or court decisions on which the Bureau based its conclusion
• B. Express statement that the decision is final
• C. The date of the taxpayer's protest
• D. The basis for the conclusion

Answer: (C)

A final decision on a disputed assessment must clearly show the facts the Bureau relied on, the laws or rules applied, and the reasoning that ties those elements to the conclusion, along with an explicit statement that the decision is final. These pieces provide the taxpayer with a transparent explanation of what happened, which legal authorities justify the result, and why the decision is considered final. The date the taxpayer filed the protest is not part of the decision’s substance; it’s procedural information that belongs in the case record but does not affect the decision’s content or finality.