Professor Simmons Comments on California Tax Dispute Resolution for Wallet Hub

Professor Emeritus Daniel L. Simmons commented for the consumer finance website Wallet Hub on California's tax dispute resolution system, which he characterized as "abysmal."

"The only pre-payment option is to appeal to the State Board of Equalization, which is an elected body with little tax expertise," said Simmons. "The Board's lack of published decisions results in the absence of any public guidance with respect to the interpretation of California's tax provisions."

Daniel L. Simmons is a UC Davis Professor Emeritus and a national expert on tax law, with an emphasis on corporate and partnership taxation. 

Wallet Hub

Primary Category