Guidelines for Public Records Act Requests

General Requirements

The California Public Records Act (PRA) gives you the right to access public records OTA maintains unless they are exempt from disclosure by law. This may include written or electronic information. The PRA does not require OTA to create a record that does not exist at the time of the request. (See Government Code 7920 et seq.)

As a public agency, OTA is required to provide the public with access to non-exempt records maintained by OTA. This means and includes any writing that is owned, used, or retained by OTA in the conduct of its official business.  A writing may include electronic record, paper record, or a record stored on any other means of recording information (e.g. computer hard drive).  OTA may redact confidential information contained in a public record prior to disclosure.  Here is an example of records you may request which are subject to redaction because they typically contain confidential and exempt taxpayer information:

  • Briefs and/or exhibits filed by the parties to a tax appeal before OTA
  • Correspondence between OTA and the parties to a tax appeal before OTA
  • Orders issued by OTA to a party to a tax appeal before OTA

Please note that you may access Transcripts and Opinions issued by OTA using the below links:

Confidential unredacted information regarding a specific case may be released to the individual taxpayer to whom the information pertains (i.e., to the named appellant) or that individual taxpayer’s authorized representative.

To help ensure that you make a specific and focused request, please include the following information (if applicable/known):

  • A detailed description of the records you are requesting
  • If you are requesting records about a case pending with OTA, provide the case name and OTA case number
  • The method in which you wish to receive the requested records (e.g., an email or physical mailing address)

Note that:

  • Requests need not identify an exact record
  • Requests may identify records by their general content
  • Requests must be sufficiently precise to permit OTA to locate the records
  • Requests should be specific and focused and not unduly burdensome

Submit your request for public records to our PRA Team by email or mail:

Email (preferred)

otapra@ota.ca.gov

Mail

Office of Tax Appeals

Attn: PRA Section

400 R Street

Sacramento, CA 95811

If you have any questions about the process, you may contact OTA’s Ombudsperson: (916) 492-2635

Generally, within 10 days after we receive your request, we will notify you whether we have the information you requested and if we can disclose it to you.

If we have records that we can disclose to you, we will generally try to fulfill your request within 30 days. The time for production of the records depends on:

  • the time needed to identify and gather the records
  • the volume of the request
  • whether any computer services are needed to produce a copy of the record

We are exempt from disclosing certain public records or portions of public records. Some of the key exemptions can be found in Government Code sections 7923.600-7929.610.

Here is a partial list of commonly requested exempt records/information:

  • Personnel, medical, or similar files for OTA employees
  • Preliminary drafts, notes, or memoranda created by OTA personnel
  • Records pertaining to pending litigation where OTA is a party
  • Attorney work product and attorney-client privilege
  • Social Security numbers (SSN)
  • Home addresses, personal telephone numbers, and personal email addresses
  • Employer identification numbers (EIN)
  • Information relating to minor children
  • Financial account numbers and credit card numbers
  • Information concerning the deliberative process of government (i.e., the decision-making process)

The above information is redacted by OTA.  If applicable exemptions render the entire record worthless, the entire record may be withheld.