Administrative Procedures Act

California Office of Tax Appeals Bifurcates Proposed Regulatory Changes to Temporarily Table its Proposed Amendments to Limit Taxpayer Appeals

The California Office of Tax Appeals (“OTA”) removed the contentious proposal to limit the agency’s jurisdiction and taxpayer appeals from its proposed changes to its Rules for Tax Appeals. On May 10, 2023, the OTA issued a notice that it is moving forward and proposing to adopt amendments to the Rules for Tax Appeals.