Taxpayers face diversity in state appeals procedures

Tax accountants need to be aware of the differences in state tax laws because of the many multistate taxpayers, both individuals and corporations. It is dangerous to assume similar tax laws and filing dates across state lines because it may result in unnecessary taxes, tax penalties and interest as...

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Bibliographic Details
Published inJournal of accountancy Vol. 174; no. 3; pp. 39 - 41
Main Authors Wells, Steven C, Barney, Doug, Wallace, William D
Format Magazine Article
LanguageEnglish
Published New York American Institute of CPA's 01.09.1992
American Institute of Certified Public Accountants
Subjects
Administrative law
Analysis
Appeals
Budget deficits
Court hearings & proceedings
Fines & penalties
Judges & magistrates
Judicial reviews
Multistate taxation
State court decisions
State taxation
State taxes
Tax accounting
Tax appeals
Tax assessments
Tax courts
Tax planning
Tax services
Taxpayers
United States > US
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Summary:Tax accountants need to be aware of the differences in state tax laws because of the many multistate taxpayers, both individuals and corporations. It is dangerous to assume similar tax laws and filing dates across state lines because it may result in unnecessary taxes, tax penalties and interest as well as the loss of appeal rights. In many states, when the taxpayer elects to go to tax court all other remedies are forfeited but tax court should be considered because cases in state courts take between six months and three years on average.
ISSN:0021-8448
1945-0729