Starting the Appeal Process

Taxpayers may appeal an assessment or refund claim denial originating from the Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA). You must file an appeal with OTA through the Office of Tax Appeals Portal (OTAP).

Alternately, you can file an appeal by mailing or faxing the following:

Your completed OTA Request for Appeal Form or a written request for an appeal with specific grounds or reasons supporting your position that you do not owe the tax or fee.
A copy of the jurisdictional document, if issued, by the FTB or the CDTFA.
Any documents such as bank statements or receipts that support your case.

For more information on filing an appeal, please see our regulations here.

OTA’s mission is to provide an impartial and accessible forum for the resolution of tax disputes between California taxpayers and the state’s tax agencies.

Appeal

Guide to the Appeals Process

General information about OTA and the appeals process is provided in our general information brochure available through the links below.

English Spanish Chinese Tagalog

If You Need Help With:

Appeals Process Assistance

Taxpayers who have questions about the appeal process or would like additional information should contact our office and OTA staff will be happy to assist you. For specific questions about the process, OTA’s Ombudsperson may be reached at 916-206-4355 or at info@ota.ca.gov.

Legal Assistance

Taxpayers who have filed appeals with the California Department of Tax and Fee Administration (CDTFA) and Franchise Tax Board (FTB) are able to seek free legal assistance through the CDTFA’s Tax Appeals Assistance Program (TAAP) and the FTB’s Tax Appeals Assistance Program, which is managed by the Taxpayers’ Rights Advocate.

Financial Hardship

If you are a taxpayer experiencing financial hardship, you have options that do not involve filing an appeal. Both the Franchise Tax Board (FTB) and the California Department of Tax and Fee Administration (CDTFA) accept installment plans for taxpayers who need to pay tax obligations over time. Both tax agencies also have Offer-In-Compromise (OIC) programs, which allow taxpayers in certain circumstances to pay a reduced amount to the state. FTB OIC and CDTFA OIC.

Language Services

The Office of Tax Appeals (OTA) provides various resources to ensure language assistance. Please note that OTA does not accept appeals in a language other than English.

Website Translation

This Google™ Translate feature, available on the Office of Tax Appeals (OTA) website, is for general information only, not for official business. You should consult with a translator for official business. We cannot, and do not, guarantee the accuracy of the translation and we shall not be liable for any inaccurate information or changes in the page layout resulting from the Google™ Translate. The Google™ Translate feature on OTA’s website may not automatically translate files uploaded in certain file formats (e.g., .pdf).

Document Translation

If you require a publication on our website to be translated, please contact us. OTA will translate materials available on our website into alternative languages whenever possible.

If you would like your Opinion translated, please let us know.

Interpretation Services

If you need interpretation services, please inform us when contacting our office by phone. Additionally, let us know if you require interpretation services during a meeting, conference or an oral hearing.

Language Access Complaint Process

The Office of Tax Appeals is fully committed to ensuring that all persons accessing its services are provided these services in an appropriate and timely manner. The Dymally-Alatorre Bilingual Services Act requires the Office of Tax Appeals to provide effective communication to all people utilizing public services. If you feel we were unable to serve you because of a language barrier (limited-English proficiency) or other communication differences, the Office of Tax Appeals may be able to provide additional communication assistance that will assist you with the information or services you have requested. See additional steps here.