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Showing posts from June, 2017

New Legislation to Reform the California Tax Appeal System

In light of a number of problems at the California State Board of Equalization (BOE), the California General Assembly has passed legislation that, if enacted, would strip the BOE of all but its constitutionally mandated tax functions. In addition, the legislation would create a new Department of Tax and Fee Administration (DTFA) and a new Office of Tax Appeals (OTA) to assume between the two of them all the other current duties, powers, and responsibilities of the BOE. Some of the changes would be operative as early as July 1, 2017. Operational Culture According to legislative findings in the bill, "the board’s operational culture severely impacts its ability to report accurate and reliable information to the public, the administration, and the Legislature."The findings enumerated specific problems with the current board, including: inappropriate intervention by board members in administrative and appeal-related activities;numerous complaints concerning attempts by th…

New Legislation to Reform the California Tax Appeal System

In light of a number of problems at the California State Board of Equalization (BOE), the California General Assembly has passed legislation that, if enacted, would strip the BOE of all but its constitutionally mandated tax functions. In addition, the legislation would create a new Department of Tax and Fee Administration (DTFA) and a new Office of Tax Appeals (OTA) to assume between the two of them all the other current duties, powers, and responsibilities of the BOE. Some of the changes would be operative as early as July 1, 2017. Operational Culture According to legislative findings in the bill, "the board’s operational culture severely impacts its ability to report accurate and reliable information to the public, the administration, and the Legislature."The findings enumerated specific problems with the current board, including: inappropriate intervention by board members in administrative and appeal-related activities;numerous complaints concerning attempts by th…