Today's Law As Amended

PDF |Add To My Favorites | print page

SB-1473 Taxation: taxpayers’ bill of rights: taxpayer representation. (2017-2018)



SECTION 1.

 Section 21029 is added to the Revenue and Taxation Code, to read:

21029.
 (a) (1) If a taxpayer is represented by a federally authorized tax practitioner and the taxpayer has authorized the federally authorized tax practitioner to represent the taxpayer pursuant to an executed power of attorney form, duly submitted to the appropriate California taxation authority, then an agent from a California taxing authority shall not contact the taxpayer without the federally authorized tax practitioner’s knowledge and shall send a copy of all correspondence sent to the taxpayer to the federally authorized tax practitioner.
(2) Violation of this right to representation shall result in the removal of the taxpayer’s case to a new and impartial agent who shall not consider any information that was improperly obtained by the agent who was replaced.
(b) For purposes of this section:
(1) “Federally authorized tax practitioner” shall have the same meaning as in Section 21028.
(2) An executed power of attorney form includes FTB Form 3520, DE 48, or other equivalent form.