California Tax Court: It's Time To End 'Pay-to-Play' In California.

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California Tax Court: It's Time To End 'Pay-to-Play' In California.

In 1992, distinguished UCLA Law School Professor Michael Asimow, an expert on California administrative law, observed in a law review article, "to put it charitably, California's present arrangement for adjudicating tax cases is a patchwork that can only be understood as a series of historical accidents; to put it less charitably, the system is a mess."1. Things have not improved in the last 12 years, and California still finds itself in a minority of states that place responsibility for collecting taxes and adjudicating tax disputes in the hands of the same agency.

Indeed, California was ranked among the bottom five states in every category of CFO Magazine's annual state tax survey, causing "no state to come near California's dismal ranking."2 More specifically, California was rated as being among the "least desirable" when it came to determining the...

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