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California Office of Tax Appeals – Significant Changes May Be On the Horizon | Insights

California’s youngest tax agency, the Office of Tax Appeals (OTA), may be in for some significant changes based on proposed amendments (Proposed Amendments) to Title 18, Chapter 4.1 of the California Code of Regulations, which were issued by the OTA February 2023.

California OTA Proposed Changes Respond to Senate Bill 189

California Office of Tax Appeals OTA affected by proposed amendments to Title 18, Chapter 4.1 of California Code of Regulations issued by OTA. Changes respond to Senate Bill 189 allowing non attorneys as panel members for OTA hearings alongside administrative law judges ALJs

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