The Taxpayers’ Rights Advocate Office History Harris-Katz California Taxpayers’ Bill of Rights –An Advocate is mandated by law Todd C. Gilman Board of Equalization Taxpayers’ Rights Advocate 916-324-2796 888-324-2798 In 1989, the Harris-Katz California Taxpayers’ Bill of Rights was placed into law to ensure that the rights, privacy and property of California taxpayers were adequately protected in the assessment and collection of sales and use taxes. The bill of Rights statutory authority later expanded to Special tax and fee programs in 1993. The Morgan Property Taxpayers’ Bill of Rights was added in 1994, governing the assessment, audit and collection of property tax, with the goal of ensuring that millions of taxpayers receive fair and uniform treatment under the property tax laws.

The Taxpayers’ Rights Advocate Office What We Do Facilitates resolution of taxpayer complaints or problems, including complaints regarding unsatisfactory treatment of taxpayers by Board of Equalization (BOE) and county employees. Identify laws, policies and procedures that present barriers or undue burdens and bring them to the attention of BOE and county management. Works with BOE staff to ensure taxpayer educational materials are clear and understandable. Coordinate statutory Business and Property Taxpayers Bill of Rights hearings for the public to express their concerns, suggestion to the Board members. The BOE Advocate Office average about 1000 cases a year and as the advocate, is my job to ensure taxpayers rights are protected during the assessment and collection of taxes and fees. The drum I constantly beat with our management is that BOE staff has as much responsibility if not more than I do when it comes to protecting taxpayer’s rights as they are generally the first person the taxpayer comes into contact with when they have a tax problem. If an issue can’t be resolved by working with management, I encourage taxpayers, their representatives to contact my office on any tax or fee issue the BOE has responsibility for. Our office has a good working relationship with our Audit and Collection Staff, Legal Appeals Department, Settlement Department and generally can work out a fair and equitable resolution on most tax problems. We also get involved in matters under appeal. We’ve assisted taxpayer’s on cases where guidance was clearly needed to make their case. We've gone as far as helping taxpayers develop arguments, develop new facts, gathering documents and witness statements. Our goal is to keep the lines of communication open with our Appeal Department and Tax Department and to point out facts we think are relevant to the taxpayers’ case. We are a good resource for representatives in developing their clients Offer-in-Compromise proposals. We have the right contacts and know the right people to go to in order to ensure all facts about the offer are fully vetted. I work very closely with our elected Board Members. Whether it’s an audit issue or compliance issue, they generally rely on my offices input, experience, and expertise to bring about change with our tax programs or a constituents matter. As far as audit and collection issues are concerned, we’ve been successful in addressing audit issues or resolving tax disputes with staff and generally get very good cooperation from our program areas. On the audit side, we’ve done our on version of a forensic audit of the BOE’s audit cases where we believe the auditor failed to review something or simply made computational errors in the audit we recommended the assessment be adjusted. On the collection side, now and then there may be a little gamesmanship going on with a collection case where we feel the taxpayer is being mistreated or their rights are being violated. In those cases, if the BOE staff will not back-off after we’ve ask for their cooperation the law allows us to stay collections if necessary, which allows us the opportunity to conduct an independent review which we’ve done on a number of occasions. So, if you have audit or collection cases in which you’re having trouble, I encourage you to contact our office regarding BOE tax and fee matters. Also, we've gotten involved when criminal charges have been brought against a taxpayer. I had a case a while back where the taxpayer’s records were seized by the Board’s Investigation Division and the TP needed some files unrelated IRS matter, as well as files for his own business with the BOE. We arranged for the taxpayer to gain access to his records. We can’t stop or interfere with investigation while it’s underway but we can assist in other ways. Also we work with all 58 county assessors offices on property tax matters as well. A bill of rights was passed in 1994 for property tax owners otherwise known as the “Morgan Taxpayer Bill of Rights”. We typically calls on valuation issues (enrolled value, new construction, supplemental assessment ,escape assessment), exemptions (senior citizen exemption, disabled exemptions, veteran exemptions) and exclusions (parent-to-child, base-year-value) The Bill of Rights hearings for the BOE are generally held somewhere between April and August of each year. Two hearings are conducted, once in Southern CA and one in Northern CA.

The Taxpayers’ Rights Advocate Office Taxpayer Rights To courteous and prompt service To be treated fairly To confidentiality To information and assistance To address your elected Board members During an audit During the collection process To a jeopardy determination hearing Claim a refund To courteous and prompt service – Contact the employee’s supervisor To be treated fairly – Have the law administered uniformly To confidentiality – we will safeguard your personal info, with the exception of items shown on your sellers permit which must be available to the public (business name, account number, business and mailing addresses, status of seller’s permit (active or inactive) etc.. To information and assistance – Taxpayer Information Section 800-400-7115, website, many pubs in various languages To address your elected Board Members – TBOR twice a year in Sacramento and Southern California. They are also available year round to assist, contact your Board member office within your district. During an audit – you may appeal the audit, you must do so within 30 days from the date of the notice During the collection process - If you buy or sell a business, you have the right to ask for a tax clearance otherwise you may be held liable for tax debts due by the purchaser or seller of your business, up to the amount of the purchase price. If we levy your bank account in error, you have the right to file a claim with us for reimbursement of any bank charges and any other reasonable third party check charge fees incurred as a direct result of our action. You must file your claim in writing within 90 days of the levy. To a jeopardy determination hearing – You have the right to an administration hearing. The purpose of this hearing is for you to have an opportunity to establish that the jeopardy determination is for an amount that is not owed or that the determination (billing) is excessive and/or should be delayed. Claim a refund – If you make any payments you believe exceed the amount you owe, you have the right to file a claim for refund. Claims must be filed within 6 months from the date of overpayment, determination finality date, which is later. A refund of an overpayment of any tax, penalty, or interest involuntarily collected by the BOE by levy, liens or other enforcement procedure, must be requested within 3 years from the date of the overpayment.