This presentation will describe Professor Simmon’s Tax Court proposal and describe the historic development of the Board of Equalization and the Franchise Tax Board based on his article “California Tax Collection: Time for Reform,” 48 Santa Clara Law Review 279 (2007).
Daniel Simmons is an emeritus professor of law at the University of California Davis, where he has been on the faculty since 1976. Professor Simmons teaches basic federal income tax, corporate tax and partnership tax. He is a co-author of casebooks on Federal Income Taxation, Federal Income Taxation of Business Organizations, Federal Income Taxation of Corporations, and Federal Income Taxation of Partnerships and S Corporations, as well as numerous articles. Recent articles include Reform of the California Tax Collection Process and Taxation of Built-in Gain and Loss Property in Partnerships and The Tax Consequences of Partnership Break-ups.