BOE sales tax dispute
Jan 01, 2013OUTCOME: Levied funds returned to taxpayer.
Taxpayer owed sales tax to state of CA and state levied on taxpayer's unemployment benefits in violation of state law. BOE supervisor stated that the taxpayer's co mingling of unemployment funds in her ... personal checking account made the account subject to levy. The plain language of the statute requires that the money be traced, something the BOE didn't know.
