Image of California Coast

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.

The Office of Tax Appeals is an independent office that provides taxpayers the opportunity to appeal a decision by the state’s tax agencies.

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

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 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.

Upcoming Hearings and Events

Appeals Hearings – July 16-17, 2024; July 23-25, 2024

July 16-17, 2024 Cerritos (In-Person)

July 23, 2024 Sacramento (In-Person)

July 24-25, 2024 (Virtual)

Click here to watch OTA’s livestreamed hearings on YouTube.

Gavin Newsom


Visit Website

Mark Ibele


View Executive Team