Overview
Diann Smith, commenting on the fact that no aspect of hearing officer Richard Pomp’s proposed amendments were considered by the Multistate Tax Commission Uniformity Committee for the Uniform Division of Income for Tax Purposes Act, said, “It’s interesting that they had someone as well known and prestigious as Professor Pomp as their hearing officer and didn’t accept one of his proposals.” While some of Pomp’s recommendations could be considered controversial, some of his section 18 recommendations “seemed to be rejected because they’re too pro-taxpayer,” she said.
