The California Taxpayers’ Bill of Rights: procedures: appeals staff review conferences.
If enacted, AB 999 would significantly alter the landscape of tax-related appeals in California by expanding the options available for taxpayers seeking to review appeals. By allowing remote participation, the bill aims to make it easier for taxpayers to engage with the appeals process without the burden of traveling to a physical office. The expectation is that this can lead to increased participation and, potentially, more equitable outcomes in appeal reviews.
Assembly Bill No. 999, introduced by Assembly Member Nguyen on February 18, 2021, seeks to amend Section 60629 of the Revenue and Taxation Code to enhance the procedures for appeals staff review conferences in the administration of the Diesel Fuel Tax Law. The bill's main goal is to allow for greater flexibility in how these conferences may be conducted, specifically by permitting remote or virtual meetings, with the prior agreement of both parties involved. This change is suggested to accommodate taxpayer convenience and modernize the appeals process.
The discussions surrounding AB 999 indicate a recognition of the need for modernization in governmental procedures but also highlight potential concerns regarding the effectiveness of remote proceedings in complex tax disputes. Critics might argue that physical presence in a conference allows for better communication and understanding between the taxpayer and the review staff, raising questions about the adequacy of remote processes in ensuring fair and thorough reviews.