| 1 | 1 | | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1473Introduced by Senator MorrellFebruary 16, 2018 An act to add Section 21029 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1473, as introduced, Morrell. Taxation: taxpayers bill of rights: taxpayer representation. The Katz-Harris Taxpayers Bill of Rights Act ensures that the Franchise Tax Board conducts its operations of tax assessment and tax collection in a manner that ensures the privacy and property rights of Californias taxpayers. The act establishes the position of Taxpayers Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability.This bill would provide that if a taxpayer is represented by a federally authorized tax practitioner, as defined, and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority is prohibited from contacting the taxpayer without the federally authorized tax practitioners knowledge and is required to send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. The bill would further require that a violation of this right to representation result in the removal of the taxpayers case to a new and impartial agent who would be prohibited from considering any information that was improperly obtained by the agent who was replaced.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 21029 is added to the Revenue and Taxation Code, to read:21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1473Introduced by Senator MorrellFebruary 16, 2018 An act to add Section 21029 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1473, as introduced, Morrell. Taxation: taxpayers bill of rights: taxpayer representation. The Katz-Harris Taxpayers Bill of Rights Act ensures that the Franchise Tax Board conducts its operations of tax assessment and tax collection in a manner that ensures the privacy and property rights of Californias taxpayers. The act establishes the position of Taxpayers Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability.This bill would provide that if a taxpayer is represented by a federally authorized tax practitioner, as defined, and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority is prohibited from contacting the taxpayer without the federally authorized tax practitioners knowledge and is required to send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. The bill would further require that a violation of this right to representation result in the removal of the taxpayers case to a new and impartial agent who would be prohibited from considering any information that was improperly obtained by the agent who was replaced.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION |
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| 11 | 11 | | Senate Bill No. 1473 |
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| 13 | 13 | | Introduced by Senator MorrellFebruary 16, 2018 |
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| 15 | 15 | | Introduced by Senator Morrell |
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| 16 | 16 | | February 16, 2018 |
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| 18 | 18 | | An act to add Section 21029 to the Revenue and Taxation Code, relating to taxation. |
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| 19 | 19 | | |
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| 20 | 20 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 22 | 22 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 23 | 23 | | |
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| 24 | 24 | | SB 1473, as introduced, Morrell. Taxation: taxpayers bill of rights: taxpayer representation. |
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| 26 | 26 | | The Katz-Harris Taxpayers Bill of Rights Act ensures that the Franchise Tax Board conducts its operations of tax assessment and tax collection in a manner that ensures the privacy and property rights of Californias taxpayers. The act establishes the position of Taxpayers Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability.This bill would provide that if a taxpayer is represented by a federally authorized tax practitioner, as defined, and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority is prohibited from contacting the taxpayer without the federally authorized tax practitioners knowledge and is required to send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. The bill would further require that a violation of this right to representation result in the removal of the taxpayers case to a new and impartial agent who would be prohibited from considering any information that was improperly obtained by the agent who was replaced. |
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| 28 | 28 | | The Katz-Harris Taxpayers Bill of Rights Act ensures that the Franchise Tax Board conducts its operations of tax assessment and tax collection in a manner that ensures the privacy and property rights of Californias taxpayers. The act establishes the position of Taxpayers Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. |
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| 30 | 30 | | This bill would provide that if a taxpayer is represented by a federally authorized tax practitioner, as defined, and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority is prohibited from contacting the taxpayer without the federally authorized tax practitioners knowledge and is required to send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. The bill would further require that a violation of this right to representation result in the removal of the taxpayers case to a new and impartial agent who would be prohibited from considering any information that was improperly obtained by the agent who was replaced. |
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| 31 | 31 | | |
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| 32 | 32 | | ## Digest Key |
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| 34 | 34 | | ## Bill Text |
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| 36 | 36 | | The people of the State of California do enact as follows:SECTION 1. Section 21029 is added to the Revenue and Taxation Code, to read:21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 38 | 38 | | The people of the State of California do enact as follows: |
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| 40 | 40 | | ## The people of the State of California do enact as follows: |
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| 42 | 42 | | SECTION 1. Section 21029 is added to the Revenue and Taxation Code, to read:21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 44 | 44 | | SECTION 1. Section 21029 is added to the Revenue and Taxation Code, to read: |
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| 46 | 46 | | ### SECTION 1. |
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| 48 | 48 | | 21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 50 | 50 | | 21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 52 | 52 | | 21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.(2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.(b) For purposes of this section:(1) Federally authorized tax practitioner shall have the same meaning as in Section 21028.(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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| 56 | 56 | | 21029. (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioners knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner. |
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| 58 | 58 | | (2) Violation of this right to representation shall result in the removal of the taxpayers case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced. |
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| 60 | 60 | | (b) For purposes of this section: |
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| 62 | 62 | | (1) Federally authorized tax practitioner shall have the same meaning as in Section 21028. |
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| 64 | 64 | | (2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form. |
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