TEI Updates Policy Statements Addressing Independent State Tax Tribunals and Contingent Fee Audit Arrangements
TEI Supports Alabama Legislation Establishing Independent Tax Tribunal
On January 17, 2014, TEI submitted a letter in support of Alabama legislation (SB 74) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue, as well as certain taxes levied by or on behalf of counties and municipalities. TEI has long supported independent state tax tribunals, and the ABA Model Act is consistent with the Institute's Policy Statement on Independent State Tax Tribunals.
TEI Supports Legislation Establishing Independent Tax Tribunals in Alabama
On February 19 and 20, 2013, TEI submitted letters in support of legislation in Alabama (HB 264 and SB 223) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue, as well as certain taxes levied by or on behalf of counties and municipalities. TEI has long supported independent state tax tribunals, and the ABA Model Act is consistent with the Institute's Policy Statement on Independent State Tax Tribunals.
TEI Supports the ABA's Model State Tax Tribunal Statute
On February 14, 2012, TEI submitted a letter to the American Bar Association expressing the Institute's strong support for the ABA's Model State Administrative Tax Tribunal Act. TEI has long supported independent state tax tribunals, and the ABA Model Act is consistent with the Institute's Policy Statement on Independent State Tax Tribunals.
The comments were prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Howard E. Grindle. Daniel B. De Jong of the Institute's legal staff coordinated the development of the Institute's comments.
TEI Supports Legislation Establishing Independent Tax Court in Alabama
On February 14, 2012, TEI submitted a letter in support of legislation in Alabama (HB 105) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue, as well as certain taxes levied by or on behalf of counties and municipalities.
TEI Supports Creation of Independent Tax Court in Alabama
On April 12, 2011, TEI filed a letter urging the Alabama legislature to pass bill establishing a pre-payment, independent tax appeals tribunal but raising concerns with the legislation's proposed "substantial understatement" penalty. TEI's comments were prepared under the aegis of its State and Local Tax Committee, whose chair is Linda Dickens. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the committee and coordinated the preparation of the letter.