McClellan Davis Fights for Taxpayer Rights
On May 24, 2016, Jesse McClellan, Esq., Managing Partner, testified before the Members of the Board of Equalization at the California Taxpayers’ Bill of Rights Hearings regarding two issues that have been historically problematic for taxpayers. The first issue addressed pertained to the Board’s practice of permitting the Business Tax and Fees Department (Department) and/or the Legal Appeals Division (Appeals) to remove cases from the board hearing calendar without any meaningful reason or timetable. The second issue pertained to the lack of review for Administrative Protest denials.
The first problem:
A hearing before […]
and use tax nexus is a very fluid and evolving area of tax law, and although Congress has historically been considered to be the sole gatekeeper to change, states have recently become emboldened in their efforts to unilaterally lower nexus barriers. For example, on March 22, 2016, South Dakota passed S.B. 106 which effectively establishes an economic nexus standard. The law requires remote sellers to register and collect use tax on its sales into South Dakota if its sales into the state exceed $100,000 […]
The Board of Equalization (Board) has an appeals system for tax assessments which allows anyone to represent taxpayers, or they can represent themselves. The system is designed so that Board attorneys and auditors involved in the appeals process are unbiased, make an independent review of the case, and get a fair outcome for the taxpayer and Board. This does not guarantee, however, that the taxpayer will always get the best results. This article addresses the steps that should be taken to help ensure your appeal is successful. While it focuses on California […]