FROM THE CHIEF COUNSELS

OTA CHIEF COUNSEL UPDATE

By Kristen Kane

The Office of Tax Appeals (OTA) was created in 2017 by the Taxpayer Transparency and Fairness Act to be an impartial and accessible forum for the adjudication of tax appeals. As a lover of tax law and the state of California, the ideals of OTA were impossible not to be drawn to. At the time the office began, I was employed by the Governor’s Office of Business and Economic Development, where I worked on various initiatives aimed at enhancing the state’s economic climate. Within that environment, there were persistent rumors swirling around that the administration was in the process of creating a new agency specifically designed to handle tax appeals for the state. This concept of a new agency excited me for several reasons.

I envisioned that the task of running this agency would resemble the experience of managing a startup; it would provide the chance to explore innovative ideas and implement creative solutions. The challenge was not merely in the day-to-day operations but also in the overarching objective of being driven by the principles of good governance and good law. It was an extraordinary opportunity to build something impactful and meaningful from the ground up, allowing for a unique approach to addressing the needs of taxpayers and the state alike.