You may file an appeal via our Office of Tax Appeals Portal, or by mailing or faxing a completed Request for Appeal Form.

Office of Tax Appeals Portal

OTAP is a web-based tool that has been developed to provide electronic communication between OTA, taxpayers and their representatives, and the taxing agencies during the appeal process. OTAP provides a platform where you can:

• Contact your analyst to request information about an active appeal;

• Access the real-time status of your appeal;

• Review correspondence from OTA;

• Submit requests, such as a request for an extension;

• Submit briefing materials;

• Review materials and correspondence provided by the state’s taxing agency; and

• Download appeal documents and correspondence.

If you previously filed your appeal outside of OTAP but would like to utilize the OTAP platform, you can retrieve your existing appeal by creating an account.

Mail

Mail your completed Request for Appeal Form

Address:
Office of Tax Appeals
P.O. BOX 989880
West Sacramento, CA 95798-9880

Fax

Fax your completed Request for Appeal Form

Fax: (916) 492-2089

Before you appeal:

You are in the right place if…

  • you received a jurisdictional document from the Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA). Typically, a jurisdictional document tells you to appeal with the Office of Tax Appeals if you disagree with their action.

or

  • you paid the complete tax obligation (for an FTB action only) and filed a claim for refund with them. After a six-month period, FTB never accepted nor denied your claim for refund. This can be considered a deemed denial.

For a list of what taxing agency actions we have jurisdiction over, you may view section 30103 of our regulations, “Jurisdiction.”

Please contact the Office of Tax Appeals Ombudsperson at info@ota.ca.gov or 916-206-4355 if you have questions on jurisdiction or how to appeal.

You are not in the right place if…

  • active collection steps are being taken against you[1], such as:
    • wage garnishment,
    • levy or lien,
    • money intercepted from your bank account
  • CDTFA has not issued a Decision
    • CDTFA has accepted your Request for Reconsideration of an Appeals Bureau Decision
  • Corporation status (if applicable) is currently deemed suspended by the Secretary of State or Franchise Tax Board[2]
  • the action you object to is from an agency other than FTB or CDTFA
  • you are inquiring about stimulus money you did not receive
  • you have questions regarding your account at FTB or CDTFA

[1]           If you pay the full tax liability and then file a claim for refund with the Franchise Tax Board, we may have jurisdiction if they deny your claim for refund, and you file with us timely or if they do not act on your request within 6 months and you file an appeal with us.

[2]           If your corporation status is suspended with either the Secretary of State or the Franchise Tax Board and you appeal with our office, OTA will give you 30 days to get in good standing. Otherwise, your appeal will be dismissed as a forfeited corporation is without the legal capacity to commence or prosecute a civil action, which includes an appeal before the Office of Tax Appeals.