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• W2269954134 abstract "The forums and procedures for appeal of state taxes vary dramatically from state to state. Unfortunately, as state tax practitioners can attest, those appellants who are unfamiliar with state tax appeal process may not like what they find. The state tax appeal landscape can be treacherous. Among hazards of litigating a state tax matter may be inadequate procedural protections, little or no accountability in tribunal, and perceived bias. This Article suggests that states should aim higher. In spirit of accountability underlying Congress' recent reform of federal tax system, this article reviews in place among various states, and argues that there is significant room for improvement in procedural remedies provided to taxpayers facing adverse revenue agency decisions in a number of states. The ever presence of taxes in modern conversation notwithstanding, topic of state tax appeal reform is circulating in press, among taxpayers in community, and in state legislatures. House Bill 4305 in West Virginia Legislature, signed by state's governor on March 17, 2002, will create an independent Board of Tax Appeals, eliminating present system where appeals mechanism is controlled by state taxing agency. Reformers in Alabama also proposed legislation to create an independent tax court in that state, but with less success. Reformers in Louisiana have also proposed creation of a court for hearing state and local tax disputes. CFO Magazine regularly surveys corporate executives on how they perceive states' tax systems, administration, appeals processes, and business-friendliness. The Council on State Taxation recently released its periodic ranking of states based on the efficacy of their tax appeal systems and selected procedural elements. Moreover, American Bar Association's Section on Taxation is currently drafting model legislation that could be used by state legislatures to create an independent tax tribunal. Part II of this Article aims to provide a legal and policy framework from which to analyze different types of tribunals for challenging state revenue agency decisions. Part III compares and contrasts existing forums available to taxpayers with tax disputes. This section explains federal model for straightforward resolution of tax disputes, United States Tax Court. Part III then categorizes and explains different types of state tax tribunals using an exemplar from each category and addresses recent proposals to reform tax appeal systems. Part IV recommends that states utilize a tax court model, tailored to values and priorities of state policy agenda, to protect fundamental fairness and rights of taxpayers. This section then categorizes and evaluates a number of significant criteria for forming a tax court at state level." @default.
• W2269954134 created "2016-06-24" @default.
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• W2269954134 date "2003-10-13" @default.
• W2269954134 modified "2023-09-23" @default.
• W2269954134 title "The Case for a State Tax Court" @default.
• W2269954134 hasPublicationYear "2003" @default.
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