Gov. Asa Hutchinson has appointed attorney and certified public accountant Jeffrey H. Moore of Little Rock, tax attorney Matt Boch of Little Rock, and certified public accountant Joseph A. Sanford of Rogers to the state's newly created Independent Tax Appeals Commission, Hutchinson announced on Thursday.
During the 2021 regular session, the Republican-controlled Legislature enacted Act 586 to direct the state to create an independent tax appeals commission inside the state Department of Inspector General to resolve disputes between the state Department of Finance and Administration and taxpayers.
By establishing the Tax Appeals Commission as an independent tax tribunal within the executive branch of government, taxpayers are provided with a means of resolving controversies with the state Department of Finance and Administration before a neutral body, according to the governor's office.
The commission will be made up of three qualified electors with substantial knowledge of Arkansas tax law appointed by the governor. The commissioners will serve nine-year terms.
Act 586 of 2021 required names to be submitted to the governor by the Arkansas Supreme Court, the Arkansas Bar Association, and the Arkansas Society of Certified Public Accountants and then requires the governor to select from the three pools of candidates, according to the governor's office.
Hutchinson appointed Moore -- an attorney and certified public accountant nominated by the Arkansas Supreme Court -- as chief commissioner. Moore is a trial lawyer with a focus on construction disputes and also maintains his license as a certified public accountant.
The Republican governor appointed Boch, -- an attorney nominated by the Arkansas Bar Association -- as a commissioner. He is an Arkansas tax attorney who specializes in state and local taxes and economic development incentives.
And, Hutchinson appointed Sanford -- a certified public accountant nominated by the Arkansas Society of Certified Public Accountants -- as a commissioner. Sanford is president of Sanford & Company, CPAs, in Mena.
Act 166, enacted in this year's fiscal session, authorizes up to nine employees at the Independent Tax Appeals Commission, including three tax appeals commissioners with a minimum salary of $149,862 a year and a maximum salary of $181,500 a year, in fiscal 2023, which begins July 1.
Act 166 also authorizes the agency to have an information technology manager, a tax appeals staff attorney, a tax appeals accountant, a commissioner assistant, a tax auditor, and a tax appeals commission law clerk and agency spending authority of up to $2.57 million, including $897,417, in regular salaries, in fiscal 2023.