California Tax Tribunal Urged to Grow Bolder in Using Its Power

The California Office of Tax Appeals is still unsure about the extent of its power to rein in the state’s other tax agencies. Tax professionals are ready to see it step up.

The OTA has largely taken a cautious approach when it comes to asserting its authority. That could have changed when state Attorney General Rob Bonta issued his July 31 opinion affirming that the tribunal could decline to enforce regulations issued by the Franchise Tax Board or California Department of Tax and Fee Administration. But the OTA, which waited nearly two years for Bonta to weigh in, still has ...