California’s youngest tax agency, the Office of Tax Appeals (OTA), may be in for some significant changes based on proposed amendments (Proposed Amendments) to Title 18, Chapter 4.1 of the California Code of Regulations, which were issued by the OTA February 2023. The proposed regulatory changes are specifically in response to legislative changes enacted by Senate Bill 189, which, among other things, allows non-attorneys to act as panel members for OTA hearings alongside administrative law judges (ALJs).
California Office of Tax Appeals – Significant Changes May Be on the Horizon
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