As required by the Taxpayers’ Bill of Rights, the California Department of Tax and Fee Administration (CDTFA) holds annual public meetings to listen to taxpayer suggestions, comments, and concerns. The 2023 Taxpayers’ Bill of Rights meeting will be on September 28 at 9:30 a.m. PDT. The meeting will be conducted via Microsoft Teams and in person at CDTFA headquarters, 450 N Street, Sacramento, California 95814.
These meetings give the opportunity for taxpayers to present ideas, concerns, and recommendations regarding legislation, the quality of agency services, and other issues related to the CDTFA’s administration of its tax programs. In lieu of presenting at the meeting, written suggestions, comments, or concerns may be submitted to the CDTFA office.
One issue that should be addressed is the CDTFA’s six-month deemed-denial rule, which is different from the Franchise Tax Board’s (FTB’s) deemed-denial rule. The CDTFA requires taxpayers to go to court —not the Office of Tax Appeals (OTA)—to seek relief if the CDTFA fails to take action on a refund claim within six months (R&TC § 6934). The FTB’s rule, however, allows taxpayers to appeal to the OTA or go to court if the FTB fails to take action on a refund claim within six months (R&TC § 19331). If the CDTFA followed the FTB rule, refund claims could proceed to the OTA, rather than be entangled in an expensive lawsuit that requires taxpayers to pay the amount in dispute first. (California courts have a “pay-to-play” rule.) The OTA publicly stated earlier this year that the CDTFA’s deemed-denied rule is “on the list of inconsistencies in law” that they are reviewing and “will discuss with the Legislature.”
To participate as a speaker or submit comments in writing, please contact the CDTFA at txrtsweb@cdtfa.ca.gov by September 18, 2023.
Please note: This is a public meeting and will be recorded.
TECHNCIAL INFORMATION CONTACT:
Gina Rodriquez
Principal
Ryan
916.414.0400
gina.rodriquez@ryan.com
The material presented in this communication is intended to provide general information only and should solely be seen as broad guidance and not directed to the particular facts or circumstances of any individual who may read this publication. No liability is accepted for acts or omissions taken in reliance upon the content of this piece. Before taking (or not taking) any action, readers should seek professional advice specific to their situation from Ryan, LLC or other tax professionals. For additional information about this topic, please contact us at info@ryan.com.