Understanding—let alone navigating—the layers of bureaucracy is no small feat for taxpayers that seek to resolve a California tax controversy, whether through administrative protest and appeals processes or by means of settlement negotiations.
In many states, the counterpart from the department who handles a taxpayer’s protest or appeal also has authority to negotiate a settlement. Not so in California. Also, many states may issue a substantial assessment against a taxpayer and then settle for ten or twenty cents on the dollar during the administrative process. Again, not so in California.
In their article for Tax Executive, Eversheds Sutherland attorneys Tim Gustafson and Liz Cha provide a brief overview of the settlement process in California, followed by key considerations for taxpayers seeking to resolve matters through that process.
Read the full article here.