Income taxes: Taxpayers' Bill of Rights.

The Katz-Harris Taxpayers' Bill of Rights Act requires the Franchise Tax Board to establish the position of the Taxpayers' Rights Advocate and makes the advocate or the advocate's designee responsible for coordinating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by Franchise Tax Board employees. The act makes findings and declarations in this regard. This bill would make nonsubstantive changes to those findings and declarations.