Sen. Bo Watson (R-Hixson) brings SB0734, which enacts the "Tennessee Administrative Tax Tribunal Act." Rep. Jon Lundberg (R-Bristol) is sponsoring the house version, HB0961.

The purpose of the legislation is to "to increase public confidence in the fairness of the state tax system by requiring the state to provide an independent agency with tax expertise to resolve disputes between the department of revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the department of revenue based, among other things, on the hazards of litigation."

Isn't this a function of the courts? Why is it all of a sudden a big problem? And what are the "hazards of litigation?" Tax dodgers might lose in open court? Does the TNGOP not have any confidence in their TNGOP controlled Dept. of Revenue? Regardless, the source of this legislation is once again easy to trace.