Unfettered ex parte communications with State Board of Equalization members about pending appeals are one feature of a California tax administration system that is unlike any other in the U.S., Bloomberg BNA Correspondent Laura Mahoney writes in a Special Report in this week’s issue of the Weekly State Tax Report.
Because board members aren't required to disclose the meetings, Bloomberg BNA obtained their calendar information through a California Public Records Act request to find out who participated.
The five elected board members reported widely differing efforts to reach out to taxpayers regarding appeal cases—some offices call every taxpayer appearing on upcoming calendars—and cited advantages ex parte communications can offer for understanding issues when hearing times for appeals can be limited, Mahoney writes.
Practitioners interviewed by Bloomberg BNA lauded both the efficiency and accessibility of the SBOE appeals process, but questioned the perception created when mostly sophisticated taxpayers are taking advantage of the rules, Mahoney writes. Some critics said administrative law judges—not politicians—should consider tax appeals.
For an in-depth look at ex parte communications at the California SBOE, check out Mahoney’s Special Report, which can be read in its entirety here .
Continue the discussion on Bloomberg BNA’s State Tax group on LinkedIn : What are your thoughts on the California SBOE appeals process?
For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.
In other developments…
California – LLC fee regulation provides guidance on flow-through income , a new alert by PwC
Making State and Local Taxes “Friendly” to Small Businesses , by theTax Policy Center, a joint venture of the Urban Institute and Brookings Institution
April Surprises Leave Many States With Revenue Shortfalls , by The Nelson A. Rockefeller Institute of Government
Compiled by Priya D. Nair
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