Rules Panel Advances Nomination for Office of Tax Appeals Director After Remarks on Accessibility and Fairness

SACRAMENTO — The Senate Rules Committee advanced the nomination of the director for the Office of Tax Appeals (OTA) on April 9, referring the appointment to the full Senate after committee members questioned the nominee about access, potential bias and how the office manages remote appeals.

The nominee, identified in the hearing only as Miriam (last name not specified in the public transcript), described her years of service working on the creation and implementation of the Office of Tax Appeals and the California Department of Tax and Fee Administration. She told the committee the OTA has published nearly 3,000 written opinions, expanded taxpayer access and partnered with the California Lawyers Association to provide pro bono services for some taxpayers.

Miriam described specific steps the office has taken to improve accessibility: a simplified one‑page appeal form intended to ease self‑representation, an ombudsperson who fields live calls and typically returns callbacks within 24 hours, and a taxpayer‑driven choice allowing remote hearings. She said remote hearings — adopted during the pandemic — remain the most popular option because they lower travel burdens and make it easier for witnesses to participate; the nominee also acknowledged technology limitations that sometimes interrupt hearings.

On impartiality, the nominee said OTA staff receive implicit‑bias training, and that panels for appeals are composed of tax experts and administrative law judges with multilayered review for written opinions. She told senators the OTA has mechanisms to allow additional evidence and reasonable extensions so taxpayers can make full arguments.

Supporters from the tax and law community appeared in the hearing to endorse the nominee. Former OTA Director Mark Eibel and several attorneys and OTA staff provided testimony backing the nominee’s temperament, judgment and experience at the agency.

Committee action: A motion to advance the nomination to the floor passed the committee; the roll was kept open in places for brief absences but the committee recorded its approval and referred the nomination to the full Senate.

Votes at a glance

- Motion: Move confirmation of the OTA director to the full Senate floor. - Mover: Senator (motion recorded from the dais). - Vote: Recorded approval by the committee (final tally recorded in committee minutes). Outcome: approved (referred to full Senate).

The nominee told the committee she welcomes stakeholder feedback and will continue to adapt processes to make appeals fair and accessible.