The state should do away with this archaic board.  the irs has fulltime employees who review all assessment made by their auditors.  this folks are well versed in the area of the law that they review.  they will kick back  case for correction which they feel the auditor or examiner did not apply the law correctly or made other administrative mistakes.  don't believe that the state boards have this kind of expertise, so the quality of review is probably below standards.  and these reviewers annually participate in professional education to maintain their expertise and are trained in any new law.