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"The Goofy California Tax Collection Apparatus: Proposals for a Tax Court and other Administrative Change"

Daniel Simmons, Professor of Law, King Hall School of Law, UC Davis
  • "The Goofy California Tax Collection Apparatus: Proposals for a Tax Court and other Administrative Change"
  • 2016-01-21T12:00:00-08:00
  • 2016-01-21T13:00:00-08:00
  • Daniel Simmons, Professor of Law, King Hall School of Law, UC Davis
When
Jan 21, 2016 from 12:00 PM to 01:00 PM (America/Los_Angeles / UTC-800)
Where
1130 K Street, Room LL3
Contact Name
Contact Phone
916-445-5100
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The Goofy California Tax Collection Apparatus: Proposals for a Tax Court and other Administrative Change

with

Daniel Simmons

Professor of Law Emeritus, King Hall School of Law, UC Davis

The presentation will address proposals for a California Tax Court and simmons other administrative changes to California Tax Collection in the context of the evolution of California’s disjointed tax administration. 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. Professor Simmons served as a Professor-in-Residence in the Office of the Chief Counsel of the Internal Revenue Service in 1986-87. He has been on the executive board of the State Bar Tax Section, and has served as chair of the Teaching Tax Committee of the ABA Section on Taxation. He has been a member of the Governing Board of the California Continuing Education of the Bar. Professor Simmons received his AB degree in 1964 and JD degree in 1971 from UC Davis. Following law school he was a law clerk for Justice Louis Burke on the California Supreme Court.



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