TEI supports creation of independent Kansas Tax Appeals Commission.

• Position: Tax Executives Institute

On April 8, 1998, TEI submitted the following comments supporting H.B. 2602, which calls for the creation of an independent Kansas tax appeals commission, to Rep. Phill Kline, Chairman of the House Committee on Taxation, and Sen. Audrey Langworthy, Chairman of the Senate Committee on Assessment and Taxation. The comments were prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Lisa Norton of Ingersoll-Rand Company, and signed by TEI President Paul Cherecwich, Jr. of Thiokol Corporation. Members of the Institute's Kansas City Chapter also contributed materially to the development of TEI's comments.

Background

Tax Executives Institute is the professional association of corporate tax executives. Our 5,000 members are accountants, attorneys, and other business professionals who work for the largest 2,800 companies in North America; they are responsible for conducting the tax affairs of their companies and of ensuring their compliance with the tax laws. Hence, TEI members deal with the tax laws and with taxing agencies in the States on almost a daily basis. One of TEI's 50 local chapters, with more than 50 members, is located in the Kansas City area. In addition, members from across the country work for companies with substantial activities (and frequently employees) in Kansas.

TEI is dedicated to promoting the uniform, equitable, and nondiscriminatory enforcement of' the tax laws throughout the Nation, to reducing the costs and burdens of administration and compliance to the benefit of both the government and taxpayers, and to vindicating the Commerce Clause and other constitutional rights of business taxpayers. TEI believes that the professional training and experience of our members enables the Institute to bring an important, and balanced, perspective to issues such as the establishment of an independent tax tribunal.

Discussion

House Bill 2602 would abolish the State Board of Tax Appeals and transfer the Board's powers and responsibilities to the Kansas Tax Appeals Commission. The new commission would be an independent agency within the executive branch of the State government and would be composed of five commissioners appointed by the Governor and subject to confirmation by the Senate. The commission would...