Sen. Quentin Kopp of San Francisco said he plans to introduce a legislative package to abolish the embattled state Board of Equalization and the Franchise Tax Board and replace them with a Department of Revenue. Under Kopp’s plan, the new department would be overseen by a commissioner appointed by the governor. Taxpayers wanting to fight the new department’s rulings would be heard in a special tax court. The Board of Equalization has been the subject of numerous news reports aimed at showing that big taxpayers--such as utilities and major corporations--get property tax breaks after making campaign contributions to board members. One board member has also been tied to the three-year FBI sting operation aimed at legislators. Paul Carpenter, a former senator, received a $20,000 contribution in 1986 from a dummy company set up by FBI agents.