Taxpayers over Lawyers
For weeks now I have been delving into the new Commission on the 21st Century Economy report on taxes. I have praised its recommendations to reduce and eliminate taxes, and I have encouraged legislators to study the research into the many problems with the current tax structure. Now I need to move on to the worst part of the report: the recommendation to abolish the Board of Equalization. Without hearing from any Board member (including me), they concluded that our appeals process for taxpayers is unfair. While I do not always vote with the majority on the Board, I do know that of all tax appeal systems this is the fairest.
Members of the Board of Equalization are elected by the people. Voters still trust their own vote more than they trust the political appointment process. Judges or hearing officers who are appointed by a Governor or some department head are much more likely to answer to the one who gave them the job than to the people of the state. It is true that the BOE also administers the collection of sales taxes and dozens of other taxes, but our appeals process is independent of our auditors. The department must present its own case to the Board… Read More