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 panel of tax experts. 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 and objective panel of tax experts. 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.

To be emailed a copy of the following documents, please contact us at info@ota.ca.gov.

State Leadership Accountability Act Report
Office of Tax Appeals Strategic Plan 2025-2030
OTA Biannual Newsletter

OTA Advisory Committee Members