INTERPRETIVE STATEMENT
ETA 2009 -- BTA nonacquiescences
The Board of Tax Appeals (BTA) is a separate agency from the Department of Revenue (department) that decides appeals from determinations made by the department. A BTA decision binds the department only for the individual taxpayer's case and for the time period under appeal. In some cases the department needs to inform the public, tax practitioners, and the department's employees as to whether it agrees or disagrees with an adverse BTA decision in order to avoid misunderstandings about how the department will apply the BTA decision to other taxpayer's situations.
ETA 2009 has been issued to identify three recent BTA decisions to which the department does not acquiesce.
A copy of this advisory is available via the Internet at http://dor.wa.gov/docs/rules/eta/2009.pdf. Alternatively, a request for a copy of this advisory may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.
Alan R. Lynn
Rules Coordinator