TEI Files Amicus Letter in California's California Taxpayers' Association Penalty Litigation

On February 24, 2011, TEI filed an amicus letter with the California Supreme Court urging the Court to grant the pending Petition for Review filed by the California Taxpayers's Association in Supreme Court Case No. S189996. TEI's brief argues that the case presents important constitutional and tax policy issues affecting business taxpayers - namely, the limits imposed by the Due Process Clause of the Fourteenth Amendment to the United States Constitution on California's ability to impose a retroactive strict liability assessment without providing taxpayers a mechanism to obtain a refund.

TEI's letter was prepared under the aegis of its State and Local Tax Committee, whose chair is Linda Dickens of Texas Instruments, Inc. Daniel B. De Jong, TEI Tax Counsel, was the principal author of the letter.

Download the brief.