The California Office of Tax Appeals (OTA) was formed quickly last year as a result of legislation that overhauled many aspects of tax administration in the state. The OTA was immediately tasked with overseeing the creation of California’s new quasi-judicial review agency. Just over one year in, the agency is now fully operating while still finalizing the rules that will govern appeals.
In this short program, Reed Smith attorneys Shail Shah and Mike Shaikh discuss the current status of the OTA. Their discussion includes a review of the origins of the OTA, the emergency regulations that currently govern appeals, and the current regulation project that will be effective at the beginning of next year. They also discuss appeals the OTA has already heard and provide insight about the future of the agency.