California Tax Appeals Office Refines Its Rules

California’s Office of Tax Appeals is further simplifying its rules to address concerns from accountants and other non-lawyers who represent taxpayers that the procedures be easy to follow.

New proposed rules would replace temporary rules enacted “hastily” Jan. 1 that the OTA said rely too heavily on the legal framework in place before the OTA was created. The existing rules apply differently depending on the type of tax at issue, the OTA said. The new rules would take effect Jan. 1, 2019.

The new proposed rules issued July 13 attempt to create a more unified approach, according to an OTA ...