Course Information

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State Tax Appeals Process
Author: Paul Frankel, J.D., LL.M. Paul Frankel J.D., LL.M and Amy Nogid J.D., LL.M

Description:

Taxes are a necessary societal evil; however, the governmental processes to secure collection of those taxes should be fair and transparent. This course identifies and addresses the elements in state tax appeals systems that are fundamental to achieving that goal. It examines current state tax appeals processes and discusses how those processes can be made more fair and efficient.

Topics covered include:

  • Counterpoint: Why Pay-to-Play and Internal Hearing Systems Are Appropriate
  • Introduction to the Tax Appeals Process
  • Laudatory Attempts to Improve States' Appeals Processes
  • Transitions in Process
  • The Tax Appeals Process Should Operate as Part of a Fair Tax System Legislative Model
  • The Model Act—Explanation
  • Model State Administrative Tax Tribunal Act
  • Conclusion

Course Details:
Price:  $68.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-5119
Course was last updated on:  03/18/2008
Library:
Learning Center Core
State Taxation
Corporate

Technical Requirements:
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Credit Available For: Units
CPE 4.00 CPE
CTEC California 4.00 CE
Enrolled Agent (Accepted by the IRS) 4.00 CPE
QAS 4.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.