Office of Tax Appeals

The Office of Tax Appeals (OTA) is an independent and impartial appeals body created by the Taxpayer Transparency and Fairness Act of 2017. The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board. Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state’s tax agencies. Appeals are heard in Sacramento, Fresno and Los Angeles.

Our Pledge

Every appeal made to the Office of Tax Appeals will be decided by a neutral, objective and expert panel of Administrative Law Judges. Taxpayers may choose to be either represented or represent themselves in any appeal.  Appeal procedures will be clearly explained to every taxpayer, and all taxpayers will be treated with respect throughout the appeal process. No matter how large or small, simple or complex, every appeal will be carefully considered, addressed in a timely manner, and receive a written opinion. The appeal process is intended to be as informal as possible and taxpayers do not need special training or experience to present a case. Written opinions issued by Office of Tax Appeals will be based on facts in the case and a uniform application of state tax law.

Upcoming Events

Appeals Hearings – October 19, 2021, October 21, 2021 and October 26, 2021
October 19, 2021 and October 21, 2021 Sacramento (Virtual)
October 26, 2021 (Virtual)

Click here to listen to OTA’s livestreamed hearings on YouTube

Coronavirus Impacts

Scheduled Oral Hearings

 Information related to the impact Coronavirus (COVID-19) has on current oral hearings before the Office of Tax Appeals (OTA) may be found here.  OTA currently is conducting all oral hearings virtually using videoconferencing technology.  It is anticipated that in-person oral hearings in the Sacramento location will resume beginning in September 2021.  In-person hearings in the Los Angeles and Fresno locations will resume at a later date.  OTA will offer virtual oral hearings as a continuing option for all interested parties.


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 a written appeal with the OTA by mailing or faxing in 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. To submit your appeal online and for more information on online submission, see our dedicated webpage here.


If You Need Help

General Information

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





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.

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

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.

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.

Prior Formal Opinions of the Board of Equalization.

OTA is the successor in interest to the State Board of Equalization (BOE). Prior decisions of the BOE may be cited in cases before OTA in support of a party’s argument. For a copy of any former BOE opinion, please email and include the name of the case and the year the opinion was issued.

Gavin Newsom


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Mark Ibele


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Taxpayers may represent themselves or be represented by an attorney, CPA, or any person over the age of 18 of their choice.