California Tax Office Preps for Non-Lawyers to Join Appeals Panels

California’s Office of Tax Appeals will add tax specialists who aren’t attorneys to its appeal panels in the next year to comply with a new state law that clears the way for taxpayers to be represented by accountants.

Accounting firms sought the change to solidify the office’s status as an administrative body—not a court—so certified public accountants can avoid what some said was a possible violation of rules against advocacy and practicing in a court. The adjustment makes it clear to accountants that they can practice before the appeals office, but it isn’t clear whether it will impact taxpayers appealing ...