Tax Bills and Contributions

What an enlightening article by Virginia Ellis on taxes and the State Board of Equalization (Part A, March 8). It tells your readers who pays and who does not. It is all such a game involving campaign monies, votes, and tax giveaways against the advice of an apolitical staff steeped in the intricacies of tax law and free from political considerations.

The removal of the $3.5-million tax debt of the Walnut Creek-based Central Bank is, of course, accompanied by money contributions and political amnesia on the part of the board member recipients. Regardless of the influence such contributions buy, how unseemly for tax judges to be participating in tax cases in which they have taken money. Member Conway Collis warned that unless Central Bank has its way, “You wouldn’t have any auto leasing in the state of California if the board had not ruled for Central Bank.” This means give back the money or you won’t be able to lease a car in California. Armageddon has come! I dread the long walk from LAX to my downtown hotel.

There is no provision in state tax law which makes unhappiness or threatened departure from the state an excuse from tax liability.

Such a creative and novel approach in determining liability poses problems, however. What does the board do when confronted by the angry taxpayer who can no longer stave off the tax payment and instead threatens to leave the state? Can you imagine one of our more affluent residents, based upon the precedent of Central Bank, being excused from tax liability? Nevada will have a population bulge without precedent.

It is sorry episodes such as this, all too frequent, which long ago led me to the conclusion that tax collection should be removed from the State Board of Equalization and a Department of Revenue created.

WILLIAM M. BENNETT

Member, First District

Board of Equalization