- Claude Parrish was sworn in as a member of the State Board of
Equalization on January 4, 1999. As a member of the Board of
Equalization, Mr. Parrish was committed to serving
the public through fair, effective and efficient tax administration. He
demonstrated his responsiveness to taxpayers by instituting an open door
policy anwas responsible for increasing the percentage of relief
received by California taxpayers before the Board of Equalization. It
had been a common practice at Board meetings for the Members to hear an
appeal, then either vote on the matter or take the case under
submission. Usually when the case is "under submission", the taxpayer
loses. With Mr. Parrish, when Mr. Parrish believed that the taxpayer's
case has merit, he would make a motion and call for the vote, while the
taxpayer is present, resulting in more taxpayers receiving
a favorable outcome. In 1999, 39% of taxpayers were
granted relief; however, in 2000, with Mr. Parrish's involvement, that
percentage jumped to 41%.
- As Chairman of the Board's Customer Services and Administrative Efficiency
Committee (in the year 2000), Claude Parrish contributed to the
effectiveness of taxpayer service. His committee implemented a toll-free
800-telephone line to answer more complex tax problems for tax
professionals. Also, Mr. Parrish addressed the reliability of the
Board's computer system known as the Integrated Revenue Information System
(IRIS) which has many benefits and is an important part of the internal
functioning of the Board of Equalization. At the time, it seemed that IRIS was
inappropriately issuing property tax liens. Initially, Mr. Parrish's motion of
April 21, 1999, which was to require human oversight and verification of these
property tax liens, was defeated by a 4-to-1 vote. Undeterred by this obstacle,
Mr. Parrish made a second motion on May 11, 1999, which won by a 4-to-0 vote.
The new procedures require three individuals to verify property tax liens in a
step-by-step process before any tax lien is placed on a taxpayer's property.
This change also promotes a better working relationship with the taxpayer by
contacting the taxpayer directly. By contacting the taxpayer, the State is
able to more effectively resolve problems, thereby increasing its fair revenue.
As a direct result of Mr. Parrish's involvement, the rate of liens being placed
on the properties of California's taxpayers dropped 75%.
- Mr. Parrish has fostered three important legal policies known to be taxpayer
friendly. First is the Relief of Interest, which grants taxpayers relief of interest owed, based on unreasonable delays caused by the state. Second is InnocentSpouse Relief,
which allows the wife or husband who has unjustly been entwined in
their spouse's tax liability, to be relieved of any tax obligation if
he or she can prove specified circumstances. Also, Mr. Parrish
instructed Board of Equalization staff to develop a standardized form for filing both
the Innocent Spouse and Equitable Relief simultaneously. Third is Relief from Double Taxation on certain equipment that is ultimately leased to an end user. Without such a policy, the state is taxing the item twice.
- Claude Parrish was the deciding vote on a number of key policies
for which California taxpayers will benefiting from for years to come.
-Mr. Parrish is concerned about continuing the economic growth of
California. In that vein, Mr. Parrish believes each and every tax policy
must be scrutinized to insure that it does not harm California's economic well being.
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