Section 21006 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.
21006
. (a) The board shall perform annually a systematic
identification of areas of recurrent taxpayer noncompliance and shall
report its findings to the Legislature on December 1 of each year.
(b) As part of the identification process described in subdivision
(a), the board shall do both of the following:
(1) Compile and analyze sample data from its audit process,
including, but not limited to, all of the following:
(A) The statute or regulation violated by the taxpayer.
(B) The amount of tax involved.
(C) The industry or business engaged in by the taxpayer.
(D) The number of years covered in the audit period.
(E) Whether professional tax preparation assistance was utilized
by the taxpayer.
(F) Whether income tax or bank and corporation tax returns were
filed by the taxpayer.
(2) Conduct an annual hearing before the board itself where
industry representatives and individual taxpayers are allowed to
present their proposals on changes to the Personal Income Tax Law or
the Corporation Tax Law which may further facilitate achievement of
the legislative findings.
(c) The board shall include in its report recommendations for
improving taxpayer compliance and uniform administration, including,
but not limited to, all of the following:
(1) Changes in statute or board regulations.
(2) Improvement of training of board personnel.
(3) Improvement of taxpayer communication and education.
(4) Increased enforcement capabilities.
(d) The board shall include in its report a summary of cases where
relief was granted pursuant to subdivision (c) of Section 21004,
including the nature of the error or delay, and the steps taken by
the board to remedy systemic issues that caused the error or delay.