Change Board Hearing Procedures and Reimburse Taxpayers

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I plan to change the Board Hearing procedures to allow more than ten minutes to present information and to reimburse taxpayers for their expenses if they prevail in defending their case.

I believe that taxpayers should be provided reimbursement for the expenses they incur in defending themselves if they prevail at any hearing in the administrative appeals process, not just the Board level hearing as is currently the interpretation. The Taxpayer Bill of Rights, which I helped to draft, provides taxpayers the right to reimbursement of legal fees if they prevail in a tax matter and if the Board was unreasonable in its tax assessment. However, since 1989, the Board has granted reimbursement to only one taxpayer. There is clearly a problem of perception that needs to be addressed.